11Exempt housing benefits

11 Exempt housing benefits

If, in a period:

(a) the employer of a recipient is:

(i) the Commonwealth, or a State or Territory, or a Commonwealth, State or Territory authority; or

(ii) a religious institution; or

(iii) a non-profit company;

whose activities consist of, or include, caring for mature persons or disadvantaged persons; and

(b) the duties of the recipient’s employment consist of, or consist principally of, caring for mature or disadvantaged persons; and

(c) in the performance of those duties the recipient lives, together with mature persons or disadvantaged persons, in residential premises of the employer; and

(d) the fact that the recipient lives in those premises is directly related to the provision, in the course of the performance of the duties of the recipient’s employment, of care to the mature persons or disadvantaged person living in those premises;

any benefit arising from the provision in that period of that accommodation to the recipient who resides in those premises with the recipient, is an exempt housing benefit.

Division 3 Value of a housing benefit