Employers who provide personal security services to employees who have received threats due to their line of work will not have to report these fringe benefits on the employee's payment summaries.
The Government recognises that some employees, such as police officers, require certain security services outside of their employment activities, in the event of a credible threat to them or their immediate family by reason of the person's employment.
Eligibility for this fringe benefits reporting exclusion will require an appropriate security assessment, the details of which will be defined through further consultation.
As a result of this reporting exclusion, employees who receive such fringe benefits will not incur the subsequent reportable fringe benefits amounts on their payment summaries.
This reporting exclusion will apply from 1 April 2004.
Regulations to give effect to this announcement will be made as soon as practicable.