Private ruling: FBT - Remote area housing
Date of advice: 15 December 2023
Published: 12 February 2024

Ruling: Q1: Is XXXX located in, or adjacent to, an 'eligible urban area' pursuant to subsection 140(1) of the FBTAA? | A1: No | Q2: Will the provision of accommodation to the employee constitute a 'housing benefit' under section 25 of the FBTAA? | A2: Yes | Q3: If the answer to Question 2 is 'yes', is the housing benefit provided to the employee a 'remote area housing benefit' under section 58ZC of the FBTAA? | A3: Yes




Subject: FBT - Remote area housing: To protect the privacy and commercial in-confidence components of this private binding ruling, the following summary is provided. | The taxpayer sought a private ruling in regard to whether a housing benefit provided is a remote area housing benefit under subsection 58ZC of the Fringe Benefits Tax Assessment Act 1986 (FBTAA). | The Commissioner has ruled on questions relating to an employee who is provided with a housing benefit in a remote area.