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Edited version of private advice
Authorisation Number: 1052193196722
Date of advice: 15 December 2023
Ruling
Subject: FBT - Remote area housing
To protect the privacy and commercial in-confidence components of this private binding ruling, the following summary is provided.
The taxpayer sought a private ruling in regard to whether a housing benefit provided is a remote area housing benefit under subsection 58ZC of the Fringe Benefits Tax Assessment Act 1986 (FBTAA).
The Commissioner has ruled on questions relating to an employee who is provided with a housing benefit in a remote area.
Question 1
Is XXXX located in, or adjacent to, an 'eligible urban area' pursuant to subsection 140(1) of the FBTAA?
Answer
No
Question 2
Will the provision of accommodation to the employee constitute a 'housing benefit' under section 25 of the FBTAA?
Answer
Yes
Question 3
If the answer to Question 2 is 'yes', is the housing benefit provided to the employee a 'remote area housing benefit' under section 58ZC of the FBTAA?
Answer
Yes