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Living-away-from-home declaration

Wrapper page with links to three employee declaration forms relating to the living-away-from-home allowance.

Last updated 11 February 2020

As an employer who provides a living-away-from-home allowance to your employees, you must receive all employee living-away-from-home declarations no later than the day on which your fringe benefits tax (FBT) return is due to be lodged.

If you don't have to lodge an FBT return, you must receive the employee declarations by 21 May.

Note: Do not send us the declarations. You are required to retain these as part of your business records.

See also:

Declaration forms

There are three types of forms for employees declaring the living-away-from-home allowance for different situations:

Fly-in fly-out or drive-in drive-out employees

Employees who work on a fly-in fly-out or drive-in drive-out basis, should use the Living-away-from-home declaration – employees who fly-in fly-out or drive-in-drive out – section 31F.

Employees should not use this declaration if they received the benefit of both:

  • the use of accommodation, and
  • transport to and from their usual place of residence.

Next step:

Accommodation and food or drink expenses

Employees should use the Living-away-from-home declaration – section 31G to provide their employer with information about their accommodation and food or drink expenses.

If the expenses incurred by the employee for food or drink do not exceed the amount we consider reasonable, they don't need to complete the 'Food or drink' section of the declaration.

Employees don't need to complete this declaration if they have provided the employer with documentary evidence of their accommodation and food or drink expenses.

Next step:

See also:

Employees who maintain an Australian home

Employees should use the Living-away-from-home declaration – employees who maintain an Australian home – section 31F if they either:

  • live away from home, or
  • are a temporary or foreign resident living away from where they usually reside when in Australia.

This declaration should not be used by employees who work on a fly-in fly-out or drive-in drive-out basis.

Next step:

QC26602