FRINGE BENEFITS TAX REGULATIONS 1992 (REPEALED)

REGULATION 9   EXCLUDED FRINGE BENEFIT - VARIOUS BENEFITS  

9(1)    
For paragraph 5E(3)(i) of the Act, a benefit that is provided, on or after 1 October 2012, in relation to each year of tax starting on or after 1 April 2012, is prescribed if the benefit is mentioned in subregulation (2).

9(2)    
For subregulation (1), the benefit is any of the following, provided in relation to a Commonwealth employee:


(a) a living-away-from-home allowance under Division 7 of Part III of the Act;


(b) an expense payment benefit that:


(i) is not exempt under section 21 of the Act; and

(ii) relates to accommodation that is required solely because the duties of the person ' s employment require the person to live away from the person ' s normal residence;


(c) a residual benefit that:


(i) is not exempt under subsection 47(5) of the Act; and

(ii) relates to accommodation that is required solely because the duties of the person ' s employment require the person to live away from the person ' s normal residence.

9(3)    
In this regulation:

Commonwealth employee
has the meaning given by subsection 3(1) of the Fringe Benefits Tax (Application to the Commonwealth) Act 1986 .






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