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F – Housing – units of accommodation provided

Last updated 26 March 2015

Housing benefits relate only to accommodation you provide that is the employee’s usual place of residence. Under the separate headings at item F, you must show:

  • the number of accommodation units you provide
  • the taxable value of the benefits
  • any employee contributions towards those benefits.

Housing benefits provided in a remote area may be exempt benefits. Other accommodation that does not meet the requirements of a housing fringe benefit is included as a residual fringe benefit and you must show it at item M 'Other benefits (residual)'.

Start of example

Example: Calculate housing fringe benefits

An employer provides a house for an employee for the FBT year. The market rental value for the year is $26,000 (52 weeks at $500). The employee pays a nominal rent of $2,600 for the year ($50 per week).

The employer calculates the housing benefit as follows:

$26,000 – $2,600 = $23,400

The employer shows this at item 23 as:


End of example