FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART III - FRINGE BENEFITS  

Division 6 - Housing fringe benefits  

Subdivision A - Housing benefits  

SECTION 25   25   HOUSING BENEFITS  
The subsistence during the whole or a part of a year of tax of a housing right granted by a person (in this section referred to as the provider ) to another person (in this section referred to as the recipient ) shall be taken to constitute a benefit provided by the provider to the recipient in respect of the year of tax.




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