Document ID: chunk:federal_register_of_legislation:C2012A00142:clause:1_31c
Version: federal_register_of_legislation:C2012A00142
Segment Type: clause
Provision Reference: sch 1 cl 31C
Character Range: 6100–6716

31C  Maintaining a home in Australia
  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.