Commonwealth Consolidated Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 142D

                   For the purposes of this Act, where:

                     (a)  the recipients unit of accommodation in relation to a housing fringe benefit in relation to an employee in relation to an employer in relation to a year of tax consists of accommodation in a hostel or a similar building that is operated wholly or principally for the purpose of providing accommodation for employees of:

                              (i)  the employer; or

                             (ii)  if the employer is a company--the employer or a company that is related to the employer; and

                     (b)  the recipient is not entitled to exclusive use of:

                              (i)  cooking facilities in the hostel or building; or

                             (ii)  more than one bedroom in the hostel or building;

the recipients unit of accommodation shall be taken to be eligible accommodation in an employees hostel in relation to the year of tax.