Document ID: chunk:federal_register_of_legislation:C2025C00162:clause:1a_1157i:p2
Version: federal_register_of_legislation:C2025C00162
Segment Type: clause
Provision Reference: sch 1A cl 1157I (pt 2/2)
Character Range: 2336002–2336707

that was made to, and used by, the person wholly for a purpose mentioned in paragraph (a) to (g).
Note 1: For dwelling see subsection 10A(7).
Note 2: For prescribed interest see subsections 10A(10) to (14).
Note 3: For stratum units see subsection 10A(8).
 (5) The payment of money or other valuable consideration by an employer directly or indirectly to an employee to enable or assist the employee to meet costs associated with enjoying a housing right constitutes a housing benefit provided by the employer to the employee.
Note: For employee, employer and housing right see section 10A.
 (6) For the avoidance of doubt, subsection (5) does not apply to payments to which subsection (2) or (3) applies.