Yes - the point being, that, all other things being equal, it reduces your tax bill if your "salary" is actually defined as partly being rental reimbursement / housing allowance purely for those tax purposes.

So, for example, if you negotiate a salary of $100,000 per month then if the contract actually says that this is salary of, say, $70,000 and housing allowance of $30,000 then you would be taxed on $77,000 rather than $100,000 (assuming that you can show that you did actually spend at least $30,000 on rental).