Document ID: chunk:federal_register_of_legislation:C2025C00162:clause:1a_1157te:p2
Version: federal_register_of_legislation:C2025C00162
Segment Type: clause
Provision Reference: sch 1A cl 1157TE (pt 2/2)
Character Range: 2364319–2365298

85

Note 1: For unit of accommodation, metropolitan location, non‑metropolitan location and special housing location see section 10A.
Note 2: A housing fringe benefit that is received outside Australia is to be valued (see section 1157B).
Note 3: For Australia see subsection 23(1).
 (3) The allowable rent is the amount of rent that the Secretary is satisfied is payable for the unit of accommodation in the appropriate tax year by:
 (a) if the person is not a member of a couple—the person; or
 (b) if the person is a member of a couple—the person and the person's partner.
 (4) If:
 (a) the person is a member of a couple; and
 (b) the person's partner receives a housing fringe benefit in the appropriate tax year; and
 (c) the person's and the partner's housing fringe benefits relate to the same unit of accommodation;
the weekly market rent obtained in Step 2 of the Method statement and the allowable rent obtained in Step 5 of the Method statement are both to be halved.