To access the tax concessions for living-away-from-home allowances and benefits, your employee will need to give you a declaration about living-away-from-home. The declaration must be in the approved form and will vary depending on whether the:
- employee maintains a home in Australia at which they usually reside and the fringe benefit relates to the first 12 month period
- transitional rules apply and your employee either is not required to maintain a home in Australia and/or the 12 month period does not apply
- employee is working on a fly-in fly-out or drive-in drive-out basis.
If your employee's food or drink expenses are more than the Commissioner's reasonable amount and they have not provided you with documentary evidence of the expense, they must give you a declaration about the expenses in the approved form to access the tax concessions for living-away-from-home allowances.
Due date for declarations
You must obtain all employee declarations no later than the day on which your FBT return is due to be lodged with us or, if you don't have to lodge a FBT return, by 21 May.
You don't need to send employee declarations to us. However, you should keep them as part of your tax records. These declarations must be in a form approved by the Commissioner.