Fringe Benefits Tax Assessment Act 1986

PART III - FRINGE BENEFITS  

Division 7 - Living-away-from-home allowance fringe benefits  

Subdivision C - Related provisions  

View history reference

 View history note

 Hide history note

History

Subdiv C inserted by No 142 of 2012, s 3 and Sch 1 item 1, applicable in relation to an employee who, on or after 1 October 2012, lives away from his or her normal residence (whether a benefit provided for living away from that residence on or after that day was paid before, on or after that day). For transitional provisions see note under Subdiv B heading.

SECTION 31C  

31C   MAINTAINING A HOME IN AUSTRALIA  

View history reference

The employee satisfies this section if:

(a) the place in Australia where the employee usually resides when in Australia:

(i) is a unit of accommodation in which the employee or the employee ' s spouse has an ownership interest (within the meaning of the Income Tax Assessment Act 1997 ); and

(ii) continues to be available for the employee ' s immediate use and enjoyment during the period that the duties of that employment require the employee to live away from it; and

(b) it is reasonable to expect that the employee will resume living at that place when that period ends.

 View history note

 Hide history note

History

S 31C inserted by No 142 of 2012, s 3 and Sch 1 item 1, applicable in relation to an employee who, on or after 1 October 2012, lives away from his or her normal residence (whether a benefit provided for living away from that residence on or after that day was paid before, on or after that day). For transitional provisions see note under Subdiv B heading.

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.