Fringe Benefits Tax Assessment Act 1986

PART XII - INTERPRETATION  

SECTION 142D  

142D   ELIGIBLE ACCOMMODATION IN AN EMPLOYEES HOSTEL  

For the purposes of this Act, where:

(a) the recipients unit of accommodation in relation to a housing fringe benefit in relation to an employee in relation to an employer in relation to a year of tax consists of accommodation in a hostel or a similar building that is operated wholly or principally for the purpose of providing accommodation for employees of:

(i) the employer; or

(ii) if the employer is a company - the employer or a company that is related to the employer; and

(b) the recipient is not entitled to exclusive use of:

(i) cooking facilities in the hostel or building; or

(ii) more than one bedroom in the hostel or building;

the recipients unit of accommodation shall be taken to be eligible accommodation in an employees hostel in relation to the year of tax.