Fringe Benefits Tax Assessment Act 1986

PART XII - INTERPRETATION  

SECTION 142B  

142B   EMPLOYEE'S NEW PLACE OF EMPLOYMENT  

Where a provision of this Act refers to an employee who is required to change his or her usual place of residence in order to perform the duties of his or her employment, a reference in the provision to the employee's new place of employment shall not be taken as implying that the employee was employed when he or she resided at his or her former usual place of residence.