Fringe Benefits Tax Assessment Act 1986
PART III
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FRINGE BENEFITS
Division 6
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Housing fringe benefits
Subdivision A
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Housing benefits
SECTION 25
25
HOUSING BENEFITS
The subsistence during the whole or a part of a year of tax of a housing right granted by a person (in this section referred to as the provider ) to another person (in this section referred to as the recipient ) shall be taken to constitute a benefit provided by the provider to the recipient in respect of the year of tax.
The subsistence during the whole or a part of a year of tax of a housing right granted by a person (in this section referred to as the provider ) to another person (in this section referred to as the recipient ) shall be taken to constitute a benefit provided by the provider to the recipient in respect of the year of tax.
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