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
22 Subsection 136(1) (subparagraph (b)(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.