Document ID: chunk:federal_register_of_legislation:C2025C00120:section:47:p4
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 47 (pt 4/5)
Character Range: 180649–183221

at a location in a State or internal Territory but not in, or adjacent to, an eligible urban area; or
 (iii) at a remote location that is not in a State or internal Territory; and
Note: For the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands, see section 157.
 (b) the employee is provided with residential accommodation, at or near that usual place of employment, by:
 (i) the employer; or
 (ii) an associate of the employer; or
 (iii) a person (in this subparagraph referred to as the arranger) other than the employer or an associate of the employer under an arrangement between:
 (A) the employer or an associate of the employer; and
 (B) the arranger or another person; and
 (c) the employee, on a regular basis:
 (i) works for a number of days and has a number of days off; and
 (ii) on completion of the working days, travels from that usual place of employment to his or her usual place of residence and, on completion of the days off, returns from his or her usual place of residence to that usual place of employment; and
 (d) the employee is provided with transport on a regular basis in connection with the travel referred to in subparagraph (c)(ii) and that transport is provided by:
 (i) the employer; or
 (ii) an associate of the employer; or
 (iii) a person (in this subparagraph referred to as the arranger) other than the employer or an associate of the employer under an arrangement between:
 (A) the employer or an associate of the employer; and
 (B) the arranger or another person; and
 (e) it would be unreasonable to expect the employee to travel on a daily basis on work days between:
 (i) that usual place of employment; and
 (ii) the location of the employee's usual place of residence;
  having regard to the location of those places;
the residual benefit constituted by the provision of the transport referred to in paragraph (d) is an exempt benefit.
 (8) If:
 (a) a residual benefit provided in respect of the employment of an employee arose out of priority of access, for a child or children of the employee, to:
 (i) a place that is an eligible child care centre for the purposes of any provision of the Child Care Act 1972; or
 (ii) family day care provided before the commencement of item 1 of Schedule 10 to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999; or
 (iii) care outside school hours provided before the commencement of item 1 of Schedule 10 to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999; or
 (iv) care