Document ID: chunk:federal_register_of_legislation:C2025C00120:section:142d
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 142D
Character Range: 570198–571036

142D  Eligible accommodation in an employees hostel
  For the purposes of this Act, where:
 (a) the recipients unit of accommodation in relation to a housing fringe benefit in relation to an employee in relation to an employer in relation to a year of tax consists of accommodation in a hostel or a similar building that is operated wholly or principally for the purpose of providing accommodation for employees of:
 (i) the employer; or
 (ii) if the employer is a company—the employer or a company that is related to the employer; and
 (b) the recipient is not entitled to exclusive use of:
 (i) cooking facilities in the hostel or building; or
 (ii) more than one bedroom in the hostel or building;
the recipients unit of accommodation shall be taken to be eligible accommodation in an employees hostel in relation to the year of tax.