58EExempt benefits—leasing of household goods while living away from home

#### 58E Exempt benefits—leasing of household goods while living away from home Where: (a) either of the following benefits (in this section called a household goods leasing benefit) is provided in, or in respect of, a year of tax in respect of the employment of an employee: (i) an expense payment benefit where the recipients expenditure is in respect of a lease or licence in respect of goods; (ii) a residual benefit where the recipients benefit consists of the subsistence of a lease or licence in respect of goods; (b) the goods are primarily for domestic use by, and in connection with accommodation for, family members; (c) either of the following benefits is provided in, or in respect of, the year of tax to the employee in respect of that employment: (i) an expense payment benefit where the recipients expenditure is in respect of a lease or licence in respect of that accommodation; (ii) a residual benefit where the recipients benefit is constituted by the subsistence of a lease or licence in respect of that accommodation; and (d) by virtue of section 21 or subsection 47(5), the benefit referred to in paragraph (c) is an exempt benefit in relation to the year of tax; the household goods leasing benefit is an exempt benefit in relation to the year of tax.