Fringe Benefits Tax Assessment Act 1986

PART III - FRINGE BENEFITS  

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

Subdivision C - Related provisions  

SECTION 31F   DECLARATIONS  

31F(1)    
The 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

(iii) the address of each place where the employee actually resided during the period to which the benefit relates; or

(b)    for a fringe benefit to which section 31A (about employees who fly-in fly-out or drive-in drive-out) applies:


(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.

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.


 

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.