Access to the tax concessions for living-away-from-home allowances and benefits will generally be limited to employees who maintain a home in Australia for their immediate use and enjoyment at all times.
To maintain a home in Australia, all of the following must apply:
- your employee or their spouse must have an ownership interest in a home
- that home must be available for their immediate use and enjoyment at all times while they are living away from it
- it is reasonable to expect that the employee will resume living at that home when they are no longer living away from home for the purposes of their employment.
Ownership interest includes a home an employee owns or rents. An adult child living with their parents generally does not have an ownership interest in the home. If this is the case, the concessions would not apply if the adult child is required to live away from home for work.
Available for immediate use and enjoyment at all times
For the home to be available for immediate use and enjoyment at all times, your employee:
- cannot rent out or sub-let the home while they are living away from it
- must incur the ongoing costs of maintaining the home, such as mortgage or rental payments
- must be able to return to the home at any time and live there immediately.