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  • Accommodation and location related fringe benefits

    FBT on housing, board or living-away-from-home allowance, and concessions for remote or overseas areas and relocations.

    Housing fringe benefits
    Find out if FBT applies to housing accommodation you provide to employees, and how much you pay.

    Board fringe benefits
    If you provide meals and accommodation to employees, check if you pay FBT on the meals.

    Living-away-from-home allowance fringe benefits
    Find out about FBT when you pay an employee a living-away-from-home allowance (LAFHA).

    Remote area FBT concessions
    Housing assistance and holiday transport you provide to employees in remote areas may qualify for FBT concessions.

    Overseas employment FBT concessions
    Find out if holiday transport, overseas FIFO or child education for international employees qualifies for concessions.

    Relocation expenses fringe benefit concessions
    You may be eligible for an FBT concession when paying the relocation costs of an employee.

    Last modified: 12 Jan 2023QC 71147