Commonwealth Consolidated Acts Commonwealth Consolidated ActsFor the purposes of the application of the Assessment Act in accordance with this Act, where a benefit is provided under the Defence Service Homes Act 1918 in respect of the employment of a Commonwealth employee by reason of the employee being an eligible person within the meaning of that Act otherwise than by virtue of paragraph ( h) or (i) of the definition of Australian Soldier in subsection 4(1) of that Act, the benefit is an exempt benefit.