The ATO on Fri 12.7.2013, released ATO ID 2013/42 (FBT: exempt benefits: employer provided housing through unrelated third party). The ID says in determining whether the provision of accommodation to an employee is an exempt residual benefit under s 47(5)(ba)(i) of the FBTAA, the transitional provisions are met where the accommodation is provided by an unrelated third party under a secondment agreement between the employer, the employee and the third party.
[LTN 143, 26/7/13]