Document ID: chunk:federal_register_of_legislation:C2025C00120:section:58d:p2
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 58D (pt 2/2)
Character Range: 219957–220673

the employee is required to change his or her usual place of residence in order to perform the duties of that employment;
 (d) if subparagraph (a)(i) applies—documentary evidence of the recipients expenditure is obtained by the recipient and that documentary evidence, or a copy, is given to the employer before the declaration date; and
 (e) if subparagraph (c)(ii) applies:
 (i) the gas or electricity is re‑connected not later than 12 months after the day on which the employee commenced to perform the duties of that employment at the employee's new place of employment; and
 (ii) the benefit was not provided under a non‑arm's length arrangement;
the benefit is an exempt benefit in relation to the year of tax.