From 1 October 2012, access to the tax concessions for living-away-from-home allowances and benefits will generally be limited to a 12-month period for an employee at a particular work location.
Pausing the 12-month period
The fringe benefit has to relate to all or part of the first 12 months that an employee is living away from home in Australia for the purpose of their employment.
You can choose to pause the 12-month period. For example, you may choose to pause the period because your employee is taking leave, such as annual leave, long service leave or sick leave. This gives you the flexibility to pause the period when circumstances arise in which it is appropriate and beneficial to do so.