FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART III - FRINGE BENEFITS  

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

Subdivision C - Related provisions  

SECTION 31F   DECLARATIONS  

31F(1)  
The employee satisfies this section if the employee gives the employer a declaration, in a form approved by the Commissioner, purporting to set out:


(a) for a fringe benefit to which section 31 (about employees who maintain an Australian home) applies:


(i) the address of the place in Australia where the employee usually resides when in Australia; and

(ii) that section 31C is satisfied for that place; and

(iii) the address of each place where the employee actually resided during the period to which the benefit relates; or


(b) for a fringe benefit to which section 31A (about employees who fly-in fly-out or drive-in drive-out) applies:


(i) the address of the employee ' s usual place of residence; and

(ii) that paragraph 31E(d) is satisfied for the employee ' s normal residence; and

(iii) the address of each place where the employee actually resided during the period to which the benefit relates.

31F(2)  
The employee must give the employer the declaration before the declaration date for the year of tax during which the benefit was provided.




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