Document ID: chunk:federal_register_of_legislation:F2024L00348:reg:6
Version: federal_register_of_legislation:F2024L00348
Segment Type: reg
Provision Reference: reg 6
Character Range: 3474–4828

6  Adequate alternative records
 (1) Records are adequate alternative records for the purposes of paragraph 5(1)(d) if they are written in English and contain the following information:
 (a) the name of the employee who received the benefit;
 (b) the address of the place in Australia where that employee usually resides when they are in Australia;
 (c) confirmation that, in respect of the usual place of residence described at paragraph (b):
 (i) the employee or their spouse has an ownership interest in the unit of accommodation;
 (ii) the residence continues to be available for the employee's immediate use and enjoyment during the period that their duties of employment require them to live away from it; and
 (iii) it is reasonable to expect that the employee will resume living at the residence when their duties of employment no longer require them to live away from it;
 (d) the dates (inclusive) that the employee's duties of employment required them to live away from the usual place of residence described at paragraph (b); and
 (e) the address of each place the employee actually resided at when their duties of employment required them to live away from the usual place of residence described at paragraph (b).
 (2) The information specified in subsection 6(1) may be contained in:
 (a) any type of record; and
 (b) any number of records.