Document ID: chunk:federal_register_of_legislation:F2023C01043:reg:24
Version: federal_register_of_legislation:F2023C01043
Segment Type: reg
Provision Reference: reg 24
Character Range: 124109–124668

24  Rent‑free housing
 (1) This regulation is made for the purposes of subsection 5(1) of the Act.
 (2) Any part of the salary or wages of an eligible employee that consists of the value of the rent‑free use by the eligible employee of housing, quarters or other accommodation is not to be treated as salary for the purposes of the Act.
Note: A non‑monetary benefit is not salary or wages for the purposes of the Act unless it is an allowance of a kind that, under regulations made for the purposes of subsection 5(1) of the Act, is to be treated as salary.