Fringe Benefits Tax Assessment (Adequate Alternative Records – Temporary Accommodation Relating to Relocation) Determination 2024 (Cth)

Fringe Benefits Tax Assessment (Adequate Alternative Records – Temporary Accommodation Relating to Relocation) Determination 2024

I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination.

Dated 28 February 2024

Ben Kelly Deputy Commissioner of Taxation

Contents 1 Name 2 Commencement 3 Authority 4 Definitions 5 Specified matters 6 Adequate alternative records

1 Name This instrument is the Fringe Benefits Tax Assessment (Adequate Alternative Records – Temporary Accommodation Relating to Relocation) Determination 2024.

2 Commencement (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 April 2024. 1 April 2024.

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3 Authority This instrument is made under section 123AA of the Act.

4 Definitions Note: A number of expressions used in this instrument are defined in section 136 of the Act, including the following: (a) associate; (b) expense payment fringe benefit; (c) family member; (d) housing fringe benefit; (e) place of residence; (f) residual fringe benefit; (g) unit of accommodation. In this instrument: Act means the Fringe Benefits Tax Assessment Act 1986. relevant proprietary interest has the same meaning as in subsection 61C(5) of the Act. long-term accommodation means a unit of accommodation intended by the employee, or an associate of the employee, to provide a long-term place of residence for the employee.