Commonwealth Consolidated Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 21

                   Where:

                     (a)  an expense payment benefit is provided in a year of tax to a current employee of an employer in respect of his or her employment;

                     (b)  the recipients expenditure is in respect of accommodation for eligible family members;

                    (ba)  the accommodation is not provided while the employee is undertaking travel in the course of performing the duties of that employment;

                     (c)  the accommodation is required solely by reason that the employee is required to live away from his or her usual place of residence in order to perform the duties of that employment; and

                     (d)  the employee gives to the employer, before the declaration date, a declaration, in a form approved by the Commissioner, purporting to set out:

                              (i)  the employee's usual place of residence; and

                             (ii)  the place at which the employee actually resided while living away from his or her usual place of residence;

the benefit is an exempt benefit in relation to the year of tax.