18 Reimbursement of expenses incurred in sale and purchase of property
(1) If an employee is assigned duties at another location, either as a result of promotion or otherwise not at the employee’s request, the employee is entitled to the reimbursement of reimbursable expenses incurred by the employee –
(a) in the sale of the dwelling which, at the date on which the employee received notice of the assignment of duties at the new locality, was –
(i) owned and occupied by the employee; or
(ii) being purchased by the employee, for occupation by the employee, under a contract of sale providing for vacant possession; or
(iii) being constructed by the employee for occupation by the employee; and
(b) in the purchase of –
(i) a dwelling, in the new locality, for occupation by the employee; or
(ii) land, in the new locality, for the purpose of erecting a dwelling on that land for occupation by the employee.
(2) The reimbursement that an employee is entitled to be paid under subregulation (1)(a) and (b) is the amount determined by the Employer.
(3) The reimbursement payable to an employee under this regulation is payable in addition to the reimbursements (if any) payable to the employee under regulation 17 or 19 .
(5) The Employer may approve the reimbursement under subregulation (1)(b) to an employee who is not entitled to be reimbursed under subregulation (1)(a) , if the Employer is satisfied that it was necessary for the employee to purchase –
(a) a dwelling in the new locality; or
(b) land, in the new locality, for the purpose of erecting a dwelling on that land for occupation by the employee.
(6) An application by an employee for reimbursement under this regulation is to be accompanied by evidence, satisfactory to the Employer, of the payment by the employee of the reimbursable expenses.
(7) Despite any other subregulation of this regulation, an employee is not entitled to reimbursement in respect of –
(a) the sale, of a kind referred to in subregulation (1)(a) , of a dwelling in the old locality; or
(b) the purchase by the employee of –
(i) a dwelling in the new locality; or
(ii) land in the new locality for the purpose of erecting a dwelling on that land –
if the sale or purchase was effected –
(c) more than 2 years after the day on which the employee took up duty in the new locality; or
(d) after the day on which the employee received, after being assigned duties in the new locality, notification of being assigned duties at the old locality, unless the relevant Head of Agency otherwise approves.
(8) Despite the other provisions of this regulation, an employee is not entitled to reimbursement in respect of the purchase by the employee of a dwelling in the new locality, or land in the new locality for the purpose of erecting a dwelling on that land, if suitable housing in the new locality is provided to, or offered to, the employee by the Agency in which the employee is employed.
(9) For the purposes of this regulation, it is immaterial that the purchase, ownership or sale of a dwelling or land is made by an employee solely, jointly or in common with a dependant or spouse of the employee.