Document ID: chunk:federal_register_of_legislation:C2025C00120:section:21
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 21
Character Range: 85823–87038

21  Exempt accommodation expense payment benefits
  Where:
 (a) an expense payment benefit is provided in a year of tax to a current employee of an employer in respect of his or her employment; and
 (b) the recipients expenditure is in respect of accommodation for eligible family members; and
 (ba) the accommodation is not provided while the employee is undertaking travel in the course of performing the duties of that employment; and
 (c) the accommodation is required solely because the duties of that employment require the employee to live away from his or her normal residence; and
 (d) the employee satisfies:
 (i) sections 31C (about maintaining an Australian home) and 31D (about the first 12 months); or
 (ii) section 31E (about fly‑in fly‑out and drive‑in drive‑out requirements); and
 (e) the employee gives to the employer, before the declaration date, a declaration, in a form approved by the Commissioner, purporting to set out:
 (i) if the employee satisfies sections 31C and 31D—the matters in subparagraphs 31F(1)(a)(i) to (iii); or
 (ii) if the employee satisfies section 31E—the matters in subparagraphs 31F(1)(b)(i) to (iii);
the benefit is an exempt benefit in relation to the year of tax.