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
5 Paragraph 30(2)(f)
Omit "employee is required to live away from his or her usual place of residence in order to perform the duties of that employment", substitute "duties of that employment require the employee to live away from his or her usual place of residence".
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