(1) Subject to subsection (3), the value of a housing fringe benefit to which subsection 1157I(5) applies that is provided to a person who is not an employee of the Defence Force is to be worked out in accordance with section 1157TE.
(2) Subject to subsection (3), the value of a housing fringe benefit to which subsection 1157I(5) applies that is provided to an employee of the Defence Force is to be worked out in accordance with section 1157TF.
(3) If:
(a) a determination is in force under section 1157U; and
(b) the determination applies to housing fringe benefits to which subsection 1157I(5) applies;
the value of a housing fringe benefit to which subsection 1157I(5) applies is to be worked out in accordance with the determination.