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

20   Subsection 136(1) (subparagraph (a)(iii) of the definition of living-away-from-home food fringe benefit )

Repeal the subparagraph, substitute:

(iii) the food or drink was for consumption by eligible family members at a time when the duties of that employment required the employee to live away from his or her normal residence; or