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  • 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).

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    Last modified: 23 Jan 2015QC 43861