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
23 Subsection 136(1)
Insert:
normal residence , in relation to an employee, means:
(a) if the employee's usual place of residence is in Australia - the employee's usual place of residence; or
(b) otherwise - either:
(i) the employee's usual place of residence; or
(ii) the place in Australia where the employee usually resides when in Australia.