Tax Laws Amendment (2012 Measures No. 4) Act 2012 (142 of 2012)

Schedule 1   Reform of living away from home allowance and benefit rules

Part 2   Other amendments

Fringe Benefits Tax Assessment Act 1986

7   Paragraph 47(5)(b)

Repeal the paragraph, substitute:

(b) the unit of accommodation is for the accommodation of eligible family members and is provided solely because the duties of that employment require the employee to live away from his or her normal residence; and

(ba) the employee satisfies:

(i) sections 31C (about maintaining an Australian home) and 31D (about the first 12 months); or

(ii) section 31E (about fly-in fly-out and drive-in drive-out requirements); and