Document ID: chunk:federal_register_of_legislation:C2025C00120:section:58la:p2
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 58LA (pt 2/2)
Character Range: 240390–241282

of that employment;
 (iii) in a case to which neither subparagraph (i) nor (ii) applies—during that period, the usual place of residence of the employee is at, or the employee is performing duties of that employment at, a place that:
 (A) is in a State or internal Territory; and
 (B) is not at a location in, or adjacent to, an eligible urban area;
 (d) in a case to which sub‑subparagraph (b)(ii)(C) or (D) applies—the travel to which the transport relates commences during a period during which the traveller ordinarily resides with the employee; and
 (e) if subparagraph (a)(ii) applies and the recipients expenditure is incurred after 25 May 1988—documentary evidence of the recipients expenditure is obtained by the recipient and that documentary evidence, or a copy, is given to the employer before the declaration date;
the benefit is an exempt benefit in relation to the year of tax.