• Other living-away-from-home benefits

    Other accommodation-related living-away-from-home benefits often provided are:

    • payment or reimbursement of rental costs on accommodation leased by the employee
    • provision of the use of accommodation that is owned or leased by the employer.

    Both of the above benefits are exempt benefits where the employee is living-away-from-home and has provided a living-away-from-home declaration to the employer. Where a declaration is not provided, the benefit will be fully subject to FBT.

    Neither of these exempt benefits requires a 'reasonableness' test, as is required under the LAFHA benefit provisions.

      Last modified: 17 Jul 2012QC 21998