Methods of valuing housing fringe benefits—payments associated with enjoying housing rights
1157TD Methods of valuing housing fringe benefits—payments associated with enjoying housing rights
Subject to subsection (3), the value of a housing fringe benefit to which subsection 1157I(5) applies that is provided to a person who is not an employee of the Defence Force is to be worked out in accordance with section 1157TE.
Subject to subsection (3), the value of a housing fringe benefit to which subsection 1157I(5) applies that is provided to an employee of the Defence Force is to be worked out in accordance with section 1157TF.
If:
a determination is in force under section 1157U; and
the determination applies to housing fringe benefits to which subsection 1157I(5) applies;
the value of a housing fringe benefit to which subsection 1157I(5) applies is to be worked out in accordance with the determination.
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