Commonwealth Numbered Regulations

1982 No. 280 Income Tax Regulations (Amendment) - REG 5

5. After regulation 54DB of the Income Tax Regulations the following
regulation is inserted: Prescribed occupation of dwelling

"54DBA. For the purposes of this Subdivision, an employee shall be taken to be
a prescribed occupier of a dwelling at a particular time if, at that time-

   (a)  he occupied the dwelling as his sole or principal residence; and

   (b)  he had a relevant interest in the dwelling.".