Commonwealth Consolidated Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 21

    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.