Fringe Benefits Tax Assessment Act 1986
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Hide history noteThe employee satisfies this section if the employee gives the employer a declaration, in a form approved by the Commissioner, purporting to set out: (a) for a fringe benefit to which section 31 (about employees who maintain an Australian home) applies:
(i) the address of the place in Australia where the employee usually resides when in Australia; and
(ii) that section 31C is satisfied for that place; and
(b) for a fringe benefit to which section 31A (about employees who fly-in fly-out or drive-in drive-out) applies:
(iii) the address of each place where the employee actually resided during the period to which the benefit relates; or
(i) the address of the employee ' s usual place of residence; and
(ii) that paragraph 31E(d) is satisfied for the employee ' s normal residence; and
(iii) the address of each place where the employee actually resided during the period to which the benefit relates.
[ CCH Note: Legislative instruments F2024L00348 and F2024L00332, made under s 123AA of the Fringe Benefits Tax Assessment Act 1986 and effective for the FBT year ending 31 March 2025 and all subsequent years, allow an employer to which the instruments apply to accept adequate alternative records instead of the declarations referred to in ss 31F(1)(a) and 31F(1)(b) respectively. Section 6 of each instrument sets out adequate alternative records that can be accepted instead of a relevant employee declaration. Records can only be accepted as an alternative to a declaration if they are obtained and held by the employer by the employer ' s declaration date.]
31F(2)
The employee must give the employer the declaration before the declaration date for the year of tax during which the benefit was provided.
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