58DExempt benefits—connection or re‑connection of certain utilities as a result of relocation

#### 58D Exempt benefits—connection or re‑connection of certain utilities as a result of relocation (1) Where: (a) either of the following benefits is provided in, or in respect of, a year of tax in respect of the employment of an employee of an employer: (i) an expense payment benefit where the recipients expenditure is in respect of the act of connecting or re‑connecting a telephone service to a unit of accommodation; (ii) a residual benefit where the recipients benefit is constituted by the act of connecting or re‑connecting a telephone service to a unit of accommodation; (b) the unit of accommodation is for the accommodation of family members; (c) the accommodation is required solely because: (i) the employee is required to live away from his or her usual place of residence in order to perform the duties of that employment; or (ii) the employee is required to change his or her usual place of residence in order to perform the duties of that employment; (d) if subparagraph (a)(i) applies—documentary evidence of the recipients expenditure is obtained by the recipient and that documentary evidence, or a copy, is given to the employer before the declaration date; and (e) if subparagraph (c)(ii) applies: (i) the telephone service is connected or re‑connected not later than 12 months after the day on which the employee commenced to perform the duties of that employment at the employee’s new place of employment; (ii) immediately before the change, a telephone service was provided to the unit of accommodation that was the employee’s usual place of residence before the change; and (iii) the benefit was not provided under a non‑arm’s length arrangement; the benefit is an exempt benefit in relation to the year of tax. (2) Where: (a) either of the following benefits is provided in, or in respect of, a year of tax in respect of the employment of an employee of an employer: (i) an expense payment benefit where the recipients expenditure is in respect of the act of re‑connecting gas or electricity to a unit of accommodation; (ii) a residual benefit where the recipients benefit is constituted by the act of re‑connecting gas or electricity to a unit of accommodation; (b) the unit of accommodation is for the accommodation of family members; (c) the accommodation is required solely because: (i) the employee is required to live away from his or her usual place of residence in order to perform the duties of that employment; or (ii) the employee is required to change his or her usual place of residence in order to perform the duties of that employment; (d) if subparagraph (a)(i) applies—documentary evidence of the recipients expenditure is obtained by the recipient and that documentary evidence, or a copy, is given to the employer before the declaration date; and (e) if subparagraph (c)(ii) applies: (i) the gas or electricity is re‑connected not later than 12 months after the day on which the employee commenced to perform the duties of that employment at the employee’s new place of employment; and (ii) the benefit was not provided under a non‑arm’s length arrangement; the benefit is an exempt benefit in relation to the year of tax.