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    Miscellaneous Taxation (MT) Ruling

    • 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

    Taxation Ruling (TR)

    • TR 92/15 - Income tax and fringe benefits tax: the difference between an allowance and a reimbursement

    Taxation Determination (TD)

    • TD 2012/5External Link - 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 2012?
    • TD 2011/4 - 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 2011?
    • 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 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)?  
      Last modified: 23 Jun 2017QC 32577