Document ID: chunk:federal_register_of_legislation:C2025C00120:section:142c
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 142C
Character Range: 569348–570198

142C  Eligible shared accommodation in a house, flat or home unit
  For the purposes of this Act, where:
 (a) the recipients unit of accommodation (in this section called the shared unit of accommodation) in relation to a housing fringe benefit in relation to an employee in relation to a year of tax consists of accommodation in a house, flat or home unit; and
 (b) throughout the tenancy period, there ordinarily subsisted 3 or more other housing fringe benefits, where each of those other housing fringe benefits was a housing fringe benefit:
 (i) where the recipients unit of accommodation consisted of accommodation in the house, flat or home unit; and
 (ii) in relation to a different employee;
the shared unit of accommodation shall be taken to be eligible shared accommodation in the house, flat or home unit in relation to the year of tax.