Document ID: chunk:federal_register_of_legislation:C2025C00120:section:58b:p2
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 58B (pt 2/2)
Character Range: 209979–210627

section:
 (a) a reference to the household effects of an employee is a reference to tangible property (whether or not owned by a family member) kept primarily for the personal use of family members; and
 (b) without limiting the generality of an expression used in subsection (1), the recipients expenditure shall be taken to be in respect of, and the recipients benefit shall be taken to consist of, the removal or storage of household effects if the expenditure or benefit is in respect of, or consists of, the transport, packing, unpacking or insurance of the household effects in connection with the removal or storage of the household effects.