Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 30

30. Where-

   (a)  at a particular time, in respect of the employment of an employee of
        an employer, the employer pays an allowance to the employee; and

   (b)  it would be concluded that the whole or a part of the allowance is in
        the nature of compensation to the employee for-

        (i)    additional expenses (not being deductible expenses) incurred by
               the employee during a period; or

        (ii)   additional expenses (not being deductible expenses) incurred by
               the employee, and other additional disadvantages to which the
               employee is subject, during a period,
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,
the payment of the whole, or of the part, as the case may be, of the allowance
constitutes a benefit provided by the employer to the employee at that time.