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FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 142B Employee's new place of employment

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 142B

Employee's new place of employment

    Where a provision of this Act refers to an employee who is required to change his or her usual place of residence in order to perform the duties of his or her employment, a reference in the provision to the employee's new place of employment shall not be taken as implying that the employee was employed when he or she resided at his or her former usual place of residence.

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