Keyword Listing - Allowances

If you incurred costs during the year to incorporate a company, create a trust or form a partnership through which you carry on your business, you may be entitled to claim a deduction for those costs over five years.

More detailed information, including examples of eligibility, on the small business and general business tax break.

If you are an employee receiving a living-away-from-home-allowance (LAFHA) or benefits, you need to be aware of changes to the tax treatment of your allowance or benefits, which apply from 1 October 2012.

Information to assist you answer questions including 'Am I eligible?', 'What can I buy?' and 'How do I claim it?'.

This document outlines the correct withholding treatment of allowances paid to religious practitioners.

Explains the PAYG withholding implications on travel allowances.

Outlines the correct withholding treatment of allowances and only applies to employers who pay allowances to employees, company directors and office holders. Provides a description of the differences between allowances and reimbursements.