Fringe Benefits Tax Assessment Act 1986
For the purposes of this Act, where:
(a) the recipients unit of accommodation in relation to a housing fringe benefit in relation to an employee in relation to an employer in relation to a year of tax consists of accommodation in a hostel or a similar building that is operated wholly or principally for the purpose of providing accommodation for employees of:
(i) the employer; or
(ii) if the employer is a company - the employer or a company that is related to the employer; and
(b) the recipient is not entitled to exclusive use of:
(i) cooking facilities in the hostel or building; or
(ii) more than one bedroom in the hostel or building;
the recipients unit of accommodation shall be taken to be eligible accommodation in an employees hostel in relation to the year of tax.
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