Tax Laws Amendment (2012 Measures No. 4) Act 2012 (142 of 2012)

Schedule 1   Reform of living away from home allowance and benefit rules

Part 2   Other amendments

Fringe Benefits Tax Assessment Act 1986

13   Subsection 136(1) (paragraph (a) of the definition of eligible family member )

Omit "who is required to live away from his or her usual place of residence during a period in order to perform the duties of his or her employment", substitute "whose duties of employment require the employee to live away, for a period, from his or her normal residence".