Commonwealth Consolidated Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 58D

  (1)   Where:

  (a)   either of the following benefits is provided in, or in respect of, a year of tax in respect of the employment of an employee of an employer:

  (i)   an expense payment benefit where the recipients expenditure is in respect of the act of connecting or re - connecting a telephone service to a unit of accommodation;

  (ii)   a residual benefit where the recipients benefit is constituted by the act of connecting or re - connecting a telephone service to a unit of accommodation;

  (b)   the unit of accommodation is for the accommodation of family members;

  (c)   the accommodation is required solely because:

  (i)   the employee is required to live away from his or her usual place of residence in order to perform the duties of that employment; or

  (ii)   the employee is required to change his or her usual place of residence in order to perform the duties of that employment;

  (d)   if subparagraph   (a)(i) applies--documentary evidence of the recipients expenditure is obtained by the recipient and that documentary evidence, or a copy, is given to the employer before the declaration date; and

  (e)   if subparagraph   (c)(ii) applies:

  (i)   the telephone service is connected or re - connected not later than 12 months after the day on which the employee commenced to perform the duties of that employment at the employee's new place of employment;

  (ii)   immediately before the change, a telephone service was provided to the unit of accommodation that was the employee's usual place of residence before the change; and

  (iii)   the benefit was not provided under a non - arm's length arrangement;

the benefit is an exempt benefit in relation to the year of tax.

  (2)   Where:

  (a)   either of the following benefits is provided in, or in respect of, a year of tax in respect of the employment of an employee of an employer:

  (i)   an expense payment benefit where the recipients expenditure is in respect of the act of re - connecting gas or electricity to a unit of accommodation;

  (ii)   a residual benefit where the recipients benefit is constituted by the act of re - connecting gas or electricity to a unit of accommodation;

  (b)   the unit of accommodation is for the accommodation of family members;

  (c)   the accommodation is required solely because:

  (i)   the employee is required to live away from his or her usual place of residence in order to perform the duties of that employment; or

  (ii)   the employee is required to change his or her usual place of residence in order to perform the duties of that employment;

  (d)   if subparagraph   (a)(i) applies--documentary evidence of the recipients expenditure is obtained by the recipient and that documentary evidence, or a copy, is given to the employer before the declaration date; and

  (e)   if subparagraph   (c)(ii) applies:

  (i)   the gas or electricity is re - connected not later than 12 months after the day on which the employee commenced to perform the duties of that employment at the employee's new place of employment; and

  (ii)   the benefit was not provided under a non - arm's length arrangement;

the benefit is an exempt benefit in relation to the year of tax.