• 12-month period

    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.

    Attention

    Transitional rules may apply that affect the above requirements.

    Special rules apply to fly-in fly-out and drive-in drive-out workers.

    End of attention
      Last modified: 15 Feb 2013QC 26545