FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART III - FRINGE BENEFITS  

Division 7 - Living-away-from-home allowance fringe benefits  

Subdivision C - Related provisions  

SECTION 31C   31C   MAINTAINING A HOME IN AUSTRALIA  


The employee satisfies this section if:


(a) the place in Australia where the employee usually resides when in Australia:


(i) is a unit of accommodation in which the employee or the employee ' s spouse has an ownership interest (within the meaning of the Income Tax Assessment Act 1997 ); and

(ii) continues to be available for the employee ' s immediate use and enjoyment during the period that the duties of that employment require the employee to live away from it; and


(b) it is reasonable to expect that the employee will resume living at that place when that period ends.




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