• Living-away-from-home accommodation - residual benefits

    Legislative reference: subsection 47(5)External Link of the FBTAA.

    Where an employee whose duties of employment require them to live away from their normal residence and they are provided with the use of a unit of accommodation, this use is an exempt benefit if the living-away-from-home accommodation requirements above are met.

      Last modified: 08 Jan 2014QC 17820