10.6 Accommodation that is not the usual place of residence
The housing fringe benefit rules apply only to accommodation that is the employee's usual place of residence. The rules do not apply where the employee is:
- living away from their usual place of residence in order to carry out employment-related duties, or
- travelling in the course of performing employment-related duties.
In the former case, the benefit may be an exempt benefit. In the latter case, the 'otherwise deductible' rule may apply to the taxable value of the expense payment fringe benefit or residual fringe benefit.