F – Housing – units of accommodation provided

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)'.

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
Last modified: 27 Mar 2015QC 44652