Fringe Benefits Tax Assessment Act 1986

PART III - FRINGE BENEFITS  

Division 13 - Miscellaneous exempt benefits  

SECTION 58   EXEMPT BENEFITS - LIVE-IN RESIDENTIAL CARE WORKERS  

58(1)    
Where, during a period:

(a) the employer of an employee is:

(i) a government body; or

(ii) a registered religious institution; or

(iii) a company that is registered under the Australian Charities and Not-for-profits Commission Act 2012 and does not meet the description of the subtype of entity in column 2 of item 4 of the table in subsection 25-5(5) of that Act; or

(iv) a non-profit company that is not an ACNC type of entity;

whose activities consist of, or include, caring for elderly persons or disadvantaged persons; and

(b) the duties of the employment of the employee consist of, or consist principally of:

(i) caring for elderly persons and any children of those elderly persons who reside with those elderly persons; or

(ii) caring for disadvantaged persons and any children of those disadvantaged persons who reside with those disadvantaged persons; and

(c) in the performance of those duties, the employee lives, together with elderly persons or disadvantaged persons, in residential premises of the employer; and

(d) the fact that the person lives in those premises is directly related to the provision, in the course of the performance of the duties of the employment of the employee, of care to the elderly persons or disadvantaged persons living in those premises;

any benefit arising from the provision, during that period, of:

(e) that accommodation to the employee or to the employee and a spouse or child of the employee who resides in those premises with the employee; or

(f) residential fuel in connection with that accommodation for use by the employee or by the employee and a spouse or child of the employee; or

(g) meals provided on those premises to the employee or to a spouse or child of the employee who resides in those premises with the employee; or

(h) food or drink (other than meals) for consumption during that period by the employee or by a spouse or child of the employee who resides in those premises with the employee;

is an exempt benefit.

58(2)    

In this section:

"residential premises"
means a house or hostel used exclusively for the provision of residential accommodation to:

(a) elderly persons or disadvantaged persons and children of elderly persons or disadvantaged persons;

(b) persons the duties of whose employment consist of, or consist principally of, caring for persons referred to in paragraph (a); and

(c) spouses and children of persons referred to in paragraph (b).