Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 58

58. (1) Where, during a period-

   (a)  the employer of an employee is-

        (i)    a government body; or

        (ii)   a religious institution or a non-profit company,
whose activities consist of, or include, caring for disadvantaged persons;

   (b)  the duties of the employment of the employee consist of, or consist
        principally of, caring for disadvantaged persons;

   (c)  in the performance of those duties, the employee lives, together with
        disadvantaged persons, in residential premises of the employer; and

   (d)  the fact that the person lives in those premises is directly related
        to the provision, in the course of the performance of the duties of
        the employment of the employee, of care to the disadvantaged persons
        living in those premises, any benefit arising from the provision,
        during that period, of-

   (e)  that accommodation to the employee or to the employee and a spouse or
        child of the employee who resides in those premises with the employee;
        or

   (f)  residential fuel in connection with that accommodation for use by the
        employee or by the employee and a spouse or child of the employee, is
        an exempt benefit.

(2) In this section-

"disadvantaged person" means a person who is intellectually, psychiatrically
or physically handicapped or is in necessitous circumstances;

"residential premises" means a house or hostel used exclusively for the
provision of residential accommodation to-

   (a)  disadvantaged persons;

   (b)  persons the duties of whose employment consist of, or consist
        principally of, caring for persons referred to in paragraph (a); and

   (c)  spouses and children of persons referred to in paragraph (b).