Document ID: chunk:federal_register_of_legislation:C2025C00120:section:31c
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 31C
Character Range: 120178–120794

31C  Maintaining a home in Australia
  The employee satisfies this section if:
 (a) the place in Australia where the employee usually resides when in Australia:
 (i) is a unit of accommodation in which the employee or the employee's spouse has an ownership interest (within the meaning of the Income Tax Assessment Act 1997); and
 (ii) continues to be available for the employee's immediate use and enjoyment during the period that the duties of that employment require the employee to live away from it; and
 (b) it is reasonable to expect that the employee will resume living at that place when that period ends.