Part 4Employment income: exemptions
Chapter 7Exemptions: removal benefits and expenses
Exemption of removal benefits and expenses: general
273Conditions applicable to change of residence
1
The conditions referred to in section 272(1)(a) and (3)(a) which apply to the change of the employee’s residence are conditions A to C.
2
Condition A is that the change of residence results from one of the following changes—
a
the employee becoming employed,
b
an alteration of the duties of the employment, or
c
an alteration of the place where the employee is normally to perform those duties.
3
Condition B is that the change of residence is made wholly or mainly to allow the employee to reside within a reasonable daily travelling distance of the place where the employee normally performs or is normally to perform the duties of the employment after the employment change (see section 275).
4
Condition C is that the employee’s former residence is not within a reasonable daily travelling distance of that place.