• Changes to living-away-from-home allowances and benefits

    The changes came into effect from 1 October 2012. However, there are transitional rules that may apply to employment arrangements for living-away-from-home allowances and benefits in place before 7.30pm (AEST) on 8 May 2012. The transitional rules are included in this information.

    Living-away-from-home allowances

    Access to the tax concessions for living-away-from-home allowances will generally be limited to a period of 12 months for an employee at a particular work location, and to cases where your employee does all of the following:

    • maintains a home in Australia at which they usually reside that is available for their immediate use and enjoyment during that period
    • can substantiate all expenses incurred on accommodation and food or drink (if the food or drink expenses are more than the Commissioner's reasonable amounts)
    • provides you with a declaration relating to living away from home.

    Living-away-from-home benefits

    Access to the tax concessions for living-away-from-home benefits will generally be limited to a period of 12 months for an employee at a particular work location, and to cases where your employee meets both the following conditions:

    • maintains a home in Australia at which they usually reside that is available for their immediate use and enjoyment during that period
    • provides you with a declaration relating to living away from home.
    Attention

    Transitional rules may apply that affect the above requirements.

    Special rules apply to fly-in fly-out and drive-in drive-out workers.

    End of attention
      Last modified: 15 Feb 2013QC 26545