Accommodation and location related fringe benefits

Find out if FBT applies to housing accommodation you provide to employees, and how much you pay.

If you provide meals and accommodation to employees, check if you pay FBT on the meals.

Find out about FBT when you pay an employee a living-away-from-home allowance (LAFHA).

Housing assistance and holiday transport you provide to employees in remote areas may qualify for FBT concessions.

Find out if holiday transport, overseas FIFO or child education for international employees qualifies for concessions.

You may be eligible for an FBT concession when paying the relocation costs of an employee.