11.13 Other living-away-from-home fringe benefits

Rather than paying a cash LAFHA while an employee is required to live away from their usual home, you may provide accommodation and/or food for the employee. Alternatively, you may reimburse the employee for these expenses. In these instances, although the benefits must be valued by reference to the valuation rule for the particular type of benefit, the tax liability is essentially the same. The following reduction and exemption may apply in these circumstances:

    Last modified: 23 Aug 2013QC 17825