Living-away-from-home declarations

Which declaration to use

Before 1 October 2012

Living-away-from-home declaration (PDF, 19KB) 

Employees should use this declaration if they received a living-away-from-home allowance or benefit for accommodation and food or drink before 1 October 2012.

From 1 October 2012

 Employees under the transitional rules

Living-away-from-home declaration (PDF, 19KB)

Employees should use this declaration if they are not a temporary or foreign resident and they qualify for the transitional rules.

 

Further Information

For more information on transitional rules, refer to:

End of further information

Employees who work on a fly-in fly-out or drive-in drive-out basis

Living-away-from-home declaration - employees who fly-in fly-out or drive-in drive-out (PDF, 19KB)

Employees should use this declaration if they work on a fly-in fly-out or drive-in drive-out basis.

Employees should not use this declaration if they either:

  • qualify for the transitional rules (see Employees under the transitional rules)
  • received the benefit of both the use of accommodation and transport to and from their usual place of residence.
Further Information

For more information on fly-in, fly-out and drive-in, drive-out workers, refer to:

End of further information

Information about accommodation and food or drink expenses

Living-away-from-home declaration - employee related expenses (PDF, 20KB)

Employees should use this declaration to provide their employer with information about their accommodation and food or drink expenses.

If the expenses they incur for food or drink do not exceed the amount the Commissioner considers reasonable, they do not need to complete the Food or drink section of the declaration.

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

 

Further Information

The Commissioner has issued Taxation Determination TD 2013/4 about the reasonable amount for food or drink expenses that will apply from 1 April 2013.

For the period from 1 October 2012 to 31 March 2013, apply the reasonable amounts detailed in Taxation Determination TD 2012/5.

For more information, refer to Living-away-from-home allowance fringe benefits.

End of further information

Employees who maintain an Australian home

Living-away-from-home declaration - employees who maintain an Australian home (PDF, 20KB)

Employees should use this declaration if either they:

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

Employees should not use this declaration if they are either:

Direction icon

For more information, refer to:

 
 

Attention

Employees must give their employer the declaration no later than the day on which the employer's FBT return is due to be lodged or, if they do not have to lodge a return, by 21 May.

Last modified: 18 Oct 2013QC 26602