• Statutory food amount

    The weekly statutory food amount for each family member is set out below.

    Table 4: Weekly statutory food amount per family member

    Family member

    Weekly statutory food amount



    Employee's partner


    Child 12 years old or older (as at the beginning of the FBT year)


    Child under 12 year old (as at the beginning of the FBT year)



    Anne is living away from her normal residence and is paid a living-away-from-home allowance of $398 per week. Of that allowance:

    • $200 is compensation for the cost of accommodation - this amount is fully spent and substantiated by Anne
    • $118 is compensation for the additional food costs only while living away from home - this amount does not exceed the reasonable amount set by the Commissioner
    • $80 is compensation for disadvantages associated with having to live apart from family and in a town without facilities that would normally be enjoyed at home.

    Anne's employer only pays the food component for additional food costs. They calculated the $118 food component by deducting $42 (estimated normal home food consumption costs) from Anne's estimated food costs of $160.

    The taxable value is calculated as follows:

    Total allowance

    less exempt accommodation component


    - $200 

    less exempt food component

    - $118*

    Taxable value

    = $80 

    * In this case the food component is equal to the exempt food component.

      Last modified: 15 Feb 2013QC 26545