Document ID: chunk:federal_register_of_legislation:C2025C00120:section:47:p2
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 47 (pt 2/5)
Character Range: 175874–178621

benefit provided to a current employee in respect of his or her employment consists of the use of property (other than a motor vehicle) that is ordinarily located on business premises of, and is wholly or principally used directly in connection with business operations of:
 (a) the employer; or
 (b) if the employer is a company—the employer or a company that is related to the employer;
the benefit is an exempt benefit.
 (4) For the purposes of subsection (3), toilets, bathroom facilities, food or drink vending machines, tea or coffee making facilities, water dispensers or other amenities (not being facilities for drinking or dining) for the use of employees of an employer shall be taken to be principally used directly in connection with business operations of the employer.
 (4A) For the purposes of subsection (3), a building site, construction site or any similar place where a person carries on business operations shall be taken to be business premises of the person.
 (5) Where:
 (a) a residual benefit consisting of the subsistence, during a year of tax, of a lease or licence in respect of a unit of accommodation is provided to an employee of an employer in respect of his or her employment; and
 (b) the unit of accommodation is for the accommodation of eligible family members and is provided solely because the duties of that employment require the employee to live away from his or her normal residence; and
 (ba) 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
 (c) the accommodation is not provided while the employee is undertaking travel in the course of performing the duties of that employment; and
 (d) any of the following conditions is satisfied:
 (i) subsection (7) applies in relation to the provision of transport for the employee in connection with travel in the period in the year of tax when the lease or licence subsisted, being travel between the employee's usual place of residence and the employee's usual place of employment;
 (ii) if the employee satisfies sections 31C and 31D—the employee gives to the employer, before the declaration date, a declaration, in a form approved by the Commissioner, purporting to set out the matters in subparagraphs 31F(1)(a)(i) to (iii);
 (iii) if the employee satisfies section 31E—the employee gives to the employer, before the declaration date, a declaration, in a form approved by the Commissioner, purporting to set out the matters in subparagraphs 31F(1)(b)(i) to (iii);
the benefit is an exempt benefit in relation to the year of tax.
 (6) Where:
 (a) a residual benefit consisting of the provision or use of