FBT Act s 29(1)

Fringe Benefits Tax: a housing fringe benefit is provided in a 'remote area' location, to an employee who is also a shareholder and/ or director of the employer company. When the employer elects to apply the 'statutory amount' available under subsection 29(1) of the Fringe Benefits Tax Assessment Act 1986, does the 'statutory amount' automatically apply ?

Fringe benefits tax: where a housing fringe benefit is provided in a 'remote area' location, to: (a) an employee who is related to the employer, or (b) an employee who is also a shareholder and/or director of the employer company, does the 50% reduction available under subsection 29(1) of the Fringe Benefits Tax Assessment Act 1986 , always apply ?

Fringe benefits tax: where a housing fringe benefit is provided in a 'remote area' to an employee who is also a shareholder and/or director of the employer company, may an employer always elect to use the 'statutory amount' available under subsection 29(1) of the Fringe Benefits Tax Assessment Act 1986?