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.