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  • Housing fringe benefits

    A housing fringe benefit may arise if an employer provides their employee with accommodation rent-free or at a reduced rent where the accommodation is the employee's usual place of residence.

    A unit of accommodation includes any of the following:

    • a house, flat or home unit
    • accommodation in a hotel, motel, guesthouse, bunkhouse or other living quarters
    • a caravan or mobile home
    • accommodation on a ship or other floating structure.

    However, accommodation provided to an employee in a remote area may be exempt from fringe benefits tax (FBT).

    See also:

    Last modified: 25 Aug 2020QC 43861