Document ID: chunk:federal_register_of_legislation:C2012A00142:clause:1_28
Version: federal_register_of_legislation:C2012A00142
Segment Type: clause
Provision Reference: sch 1 cl 28
Character Range: 20903–21585

28  Transitional—first 12 months for existing arrangements
(1) This item applies if, on 1 October 2012:
 (a) an employee's duties of employment require the employee to live away from the place in Australia where he or she usually resides when in Australia; or
 (b) the employee expects that his or her duties of employment will require him or her to resume living away from the place in Australia where he or she usually resides when in Australia.
(2) Treat the 12‑month period referred to in subsection 31D(1) of the Fringe Benefits Tax Assessment Act 1986 as if it were the first 12 months on or after 1 October 2012 that the employee lives away from that place as so required.