Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)

Schedule 7   FBT housing benefits

Fringe Benefits Tax Assessment Act 1986

2   Paragraphs 58C(1)(d) and (e)

Repeal the paragraphs, substitute:

and (d) at the notice time, the employee occupied, or proposed to occupy, the dwelling, or proposed to occupy the proposed dwelling, as his or her usual place of residence;