Live-in help - elderly or disadvantaged persons
Legislative reference: section 58UExternal Link of the FBTAA.
An exemption from FBT applies to certain benefits that you provide to people who are employed in caring for elderly or disadvantaged persons and who reside with them in their own homes. An elderly person is aged 60 or more. Disadvantaged people are those who are intellectually, psychiatrically or physically handicapped, or who are in necessitous circumstances.
The benefits that are exempt are:
- the provision of accommodation, in the home of the person being cared for, to the employee (and to the employee's spouse and children)
- the provision of residential fuel in connection with that accommodation
- meals provided in that home to the employee (and to the employee's spouse and children)
- other food or drink similarly provided.