Housing fringe benefits

A housing fringe benefit may arise when you provide accommodation to your employee rent-free or at a reduced rent where that accommodation is their usual place of residence.

A unit of accommodation includes any of the following:

  • a house, flat or home unit
  • accommodation in a hotel, motel, guesthouse, bunkhouse or other living quarters
  • a caravan or mobile home
  • accommodation on a ship or other floating structure.

Accommodation provided to your employee in remote areas may be exempt from fringe benefits tax (FBT).

Next steps:

See also:

Last modified: 23 Jan 2015QC 43861