FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART III - FRINGE BENEFITS  

Division 5 - Expense payment fringe benefits  

Subdivision A - Expense payment benefits  

SECTION 21   21   EXEMPT ACCOMMODATION EXPENSE PAYMENT BENEFITS  
Where:


(a) an expense payment benefit is provided in a year of tax to a current employee of an employer in respect of his or her employment; and


(b) the recipients expenditure is in respect of accommodation for eligible family members; and


(ba) the accommodation is not provided while the employee is undertaking travel in the course of performing the duties of that employment; and


(c) the accommodation is required solely because the duties of that employment require the employee to live away from his or her normal residence; and


(d) 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


(e) the employee gives to the employer, before the declaration date, a declaration, in a form approved by the Commissioner, purporting to set out:


(i) if the employee satisfies sections 31C and 31D - the matters in subparagraphs 31F(1)(a)(i) to (iii) ; or

(ii) if the employee satisfies section 31E - the matters in subparagraphs 31F(1)(b)(i) to (iii) ;

the benefit is an exempt benefit in relation to the year of tax.




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