Document ID: chunk:federal_register_of_legislation:C2025C00120:section:65a:p2
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 65A (pt 2/2)
Character Range: 324025–325162

following days is applicable:
 (i) if:
 (A) the full‑time education is at an educational institution;
 (B) the overseas posting period is a period of not less than 28 days; and
 (C) the overseas posting period commenced during an academic period of the educational institution;
  the day on which that academic period commenced; or
 (ii) in any other case—the day on which the overseas posting period commenced;
  and ending on whichever of the following days is applicable:
 (iii) if:
 (A) the full‑time education is at an educational institution;
 (B) the overseas posting period is a period of not less than 28 days; and
 (C) the overseas posting period ended during an academic period of the educational institution;
  the day on which that academic period ended;
 (iv) in any other case—the day on which the overseas posting period ended;
the amount that, but for this section and section 62, would be the taxable value of that fringe benefit in relation to the year of tax shall be reduced by the attributable percentage.

Division 14A—Amortisation of taxable value of fringe benefits relating to remote area home ownership schemes