FRINGE BENEFITS TAX ASSESSMENT ACT 1986
For the purposes of this Act, where:
(a) an employee's usual place of residence is in a particular country (in this section called the ``home country'' );
(b) apart from temporary absences, the employee performs the duties of his or her employment at:
(i) a place outside the home country; or
(ii) 2 or more places outside the home country; and
(c) the employee is required to live outside the home country in order to perform the duties of his or her employment at the place or places referred to in paragraph (b);
the following provisions have effect:
(d) the period commencing when the employee commences to perform the duties of his or her employment at:
(i) if subparagraph (b)(i) applies - the place referred to in that subparagraph; or
and ending when the employee ceases, apart from any temporary absences, to perform those duties at:
(ii) if subparagraph (b)(ii) applies - the first place referred to in that subparagraph at which the employee performs those duties;
(iii) if subparagraph (b)(i) applies - the place referred to in that subparagraph; or
shall be taken to be the overseas posting period of the employee;
(iv) if subparagraph (b)(ii) applies - the last place referred to in that subparagraph at which the employee performs those duties;
(e) the employee shall be taken to be an overseas employee during the overseas posting period;
(f) the place, or each of the places, referred to in paragraph (b) shall be taken to be an overseas employment place.
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