Western Australian Consolidated Regulations Western Australian Consolidated Regulations (1) An expense payment
fringe benefit, a property fringe benefit or a residual fringe benefit that is
provided to an employee who is employed in a remote location in relation to
the education costs of a dependant of the employee is exempt if the dependant
is required to live away from home in order to attend, on a full-time basis, a
primary, secondary or tertiary institution that is not within a reasonable
distance of the remote location.
(2) A subsidy that is
provided to an employee who is employed in a remote location in relation to
the education costs of a dependant of the employee is exempt to the extent
that the costs are actually incurred because the dependant is required to live
away from home in order to attend, on a full-time basis, a primary, secondary
or tertiary institution that is not within a reasonable distance of the remote
location.