Commonwealth Consolidated Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 31C

    The employee satisfies this section if:

  (a)   the place in Australia where the employee usually resides when in Australia:

  (i)   is a unit of accommodation in which the employee or the employee's spouse has an ownership interest (within the meaning of the Income Tax Assessment Act 1997 ); and

  (ii)   continues to be available for the employee's immediate use and enjoyment during the period that the duties of that employment require the employee to live away from it; and

  (b)   it is reasonable to expect that the employee will resume living at that place when that period ends.