• Cases

    Hancox and Commissioner of Taxation [2012] AATA 836

    The AAT held that the allowance paid to an employee of a mining company on a fly-in fly-out basis was a living-away-from-home allowance (LAFHA) pursuant to subsection 30(1) of the Fringe Benefits Tax Assessment Act 1986 rather than a travel allowance. As a result, the AAT found that the employee was not entitled to a deduction of some $36,000 that he claimed against the travel allowance.

    An appeal has been lodged against this decision in the Federal Court.

      Last modified: 20 May 2013QC 34349