Live-in residential care workers
Legislative reference: section 58External Link of the FBTAA.
Accommodation, residential fuel, meals or other food and drink provided to employees (and their spouse or children) of government bodies, registered religious institutions and non-profit organisations, may be exempt benefits.
The exemption applies only where employees are engaged in caring for elderly or disadvantaged people or their children who reside with them. The employees must also reside in the same residential premises as those they are caring for. Residential premises mean a house or hostel used exclusively for the purpose of providing such accommodation.
Elderly people are those over 60 years of age; disadvantaged people are those who are intellectually, psychiatrically or physically handicapped, or who are in necessitous circumstances.
Benefits exempted by this provision may be subject to fringe benefits reporting requirements as explained in Reportable fringe benefits.