Document ID: chunk:federal_register_of_legislation:C2025C00162:clause:1a_1157tb
Version: federal_register_of_legislation:C2025C00162
Segment Type: clause
Provision Reference: sch 1A cl 1157TB
Character Range: 2359921–2360461

1157TB  Method of valuing housing fringe benefits—payments associated with loans
 (1) Subject to subsection (2), the value of a housing fringe benefit to which subsection 1157I(2) applies is to be worked out in accordance with section 1157TC.
 (2) If:
 (a) a determination is in force under section 1157U; and
 (b) the determination applies to housing fringe benefits to which subsection 1157I(2) applies;
the value of a housing fringe benefit to which subsection 1157I(2) applies is to be worked out in accordance with the determination.