Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 21

21. Where-

   (a)  an expense payment benefit is provided in a year of tax to a current
        employee of an employer in respect of his or her employment;

   (b)  the recipients expenditure is in respect of accommodation for eligible
        family members and is not expenditure to which paragraph 24 (1) (b)
        applies;

   (c)  the accommodation is required solely by reason that the employee is
        required to live away from his or her usual place of residence in
        order to perform the duties of his or her employment; and

   (d)  the employee gives to the employer, before the declaration date, a
        declaration, in a form approved by the Commissioner, purporting to set
        out-

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

        (ii)   the place at which the employee actually resided while living
               away from his or her usual place of residence, the benefit is
               an exempt benefit in relation to the year of tax.