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    Taxation Ruling (TR)

    TR 92/15External Link – 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 2013/4External Link – 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: 23 Aug 2013QC 17825