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SOCIAL SECURITY ACT 1991 - SECT 1157TD

Methods of valuing housing fringe benefits--payments associated with enjoying housing rights

             (1)  Subject to subsection (3), the value of a housing fringe benefit to which subsection 1157I(5) applies that is provided to a person who is not an employee of the Defence Force is to be worked out in accordance with section 1157TE.

             (2)  Subject to subsection (3), the value of a housing fringe benefit to which subsection 1157I(5) applies that is provided to an employee of the Defence Force is to be worked out in accordance with section 1157TF.

             (3)  If:

                     (a)  a determination is in force under section 1157U; and

                     (b)  the determination applies to housing fringe benefits to which subsection 1157I(5) applies;

the value of a housing fringe benefit to which subsection 1157I(5) applies is to be worked out in accordance with the determination.



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