• See also:

    • TR 92/15 – Income tax and fringe benefits tax: the difference between an allowance and a reimbursement.
    • TD 2012/5 – 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 2013/4 – Fringe benefits tax: reasonable amounts under section 31G of the Fringe Benefits Tax Assessment Act 1986 for food or drink expenses incurred by employees receiving a living-away-from-home allowance fringe benefit, for the fringe benefits tax year commencing on 1 April 2013.
      Last modified: 16 May 2017QC 17825