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  • Record keeping requirements

    To reduce the LAFHA by the exempt accommodation component and/or the exempt food component, you must get a declaration from the employee. The declaration must set out their usual place of residence and actual place of residence during the period of the allowance. If a declaration isn't obtained, the whole amount of the LAFHA is taxable for FBT purposes.

    Declarations aren't needed from employees employed under 'fly-in fly-out' arrangements or on offshore oil rigs. The LAFHA declaration must be in a form approved by the Commissioner of Taxation.

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      Last modified: 23 Jun 2017QC 32577