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    Living-away-from-home allowance fringe benefits

    Taxation Determinations

    • TD 94/14 - Fringe benefits tax: does the payment of a 'location allowance' to an employee by an employer constitute the provision of a 'living-away-from-home allowance benefit' under section 30 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)?
    • TD 96/7 - Fringe benefits tax: is fringe benefits tax (FBT) payable on meals and accommodation provided to employees who work at remote construction sites, where the accommodation is not the usual place of residence of the employee?
    • TD 2008/3 - Fringe benefits tax: for the purposes of Division 7 of Part III of the Fringe Benefits Tax Assessment Act 1986, what amount represents a reasonable food component of a living-away-from-home allowance for expatriate employees for the fringe benefits tax year commencing on 1 April 2008?
    • TD 2009/6 - Fringe benefits tax: for the purposes of Division 7 of Part III of the Fringe Benefits Tax Assessment Act 1986, what amount represents a reasonable food component of a living-away-from-home allowance for expatriate employees for the fringe benefits tax year commencing 1 April 2009?

    Miscellaneous Tax Rulings

    • MT 2030 - Fringe benefits tax: living-away-from-home allowance benefits.
    • MT 2040 - Fringe benefits tax: living-away-from-home allowance benefits: reasonable food component for expatriate employees.

    Legislative references

    Division 7 of Part III of the Fringe Benefits Tax Assessment Act 1986

      Last modified: 17 Jul 2012QC 21998