Tax Laws Amendment (2012 Measures No. 4) Act 2012 (142 of 2012)

Schedule 1   Reform of living away from home allowance and benefit rules

Part 2   Other amendments

Fringe Benefits Tax Assessment Act 1986

23   Subsection 136(1)

Insert:

normal residence , in relation to an employee, means:

(a) if the employee's usual place of residence is in Australia - the employee's usual place of residence; or

(b) otherwise - either:

(i) the employee's usual place of residence; or

(ii) the place in Australia where the employee usually resides when in Australia.