31DFirst 12 months employee is required to live away from home

#### 31D First 12 months employee is required to live away from home (1) The employee satisfies this section if the fringe benefit relates only to all or part of the first 12 months that the duties of that employment require the employee to live away from the place in Australia where he or she usually resides when in Australia. (2) Each of the following paragraphs applies for the purposes of subsection (1): (a) the employer may pause the 12‑month period; (b) start a separate 12‑month period if: (i) the employer later requires the employee to live at another location for the purposes of that employment; and (ii) it would be unreasonable to expect the employee to commute to that other location from an earlier location for which the employer provided a benefit of the same kind to the employee; (c) other changes in the nature of that employment are irrelevant; (d) treat as one employer any of the employee’s earlier employers that is or has been an associate of the current employer.