Commonwealth Consolidated Acts

SOCIAL SECURITY ACT 1991 - SECT 1157J

  (1)   If, during a period:

  (a)   the employer of an employee is:

  (i)   a government body; or

  (ii)   a registered religious institution; or

  (iii)   a company that is registered under the Australian Charities and Not - for - profits Commission Act 2012 and does not meet the description of the subtype of entity in column 2 of item   4of the table in subsection   25 - 5(5) of that Act; or

  (iv)   a company that is a not - for - profit entity and is not an ACNC type of entity;

    whose activities consist of, or include, caring for mature persons or disadvantaged persons; and

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

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

  (d)   the fact that the employee lives in those premises is directly related to the provision, in the course of the performance of the duties of the employee's employment, of care to the mature persons or disadvantaged persons living in those premises;

any benefit arising from the provision, during that period, of that accommodation to the employee or to the employee and a partner or dependent child of the employee who resides in those premises with the employee is exempt.

  (2)   In this section:

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

  (a)   mature persons or disadvantaged persons and dependent children of mature persons or disadvantaged persons; and

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

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