FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART III - FRINGE BENEFITS  

Division 7 - Living-away-from-home allowance fringe benefits  

Subdivision A - Living-away-from-home allowance benefits  

SECTION 30   LIVING-AWAY-FROM-HOME ALLOWANCE BENEFITS  

30(1)  
Where:


(a) at a particular time, in respect of the employment of an employee of an employer, the employer pays an allowance to the employee; and


(b) it would be concluded that the whole or a part of the allowance is in the nature of compensation to the employee for:


(i) additional expenses (not being deductible expenses) incurred by the employee during a period; or

(ii) additional expenses (not being deductible expenses) incurred by the employee, and other additional disadvantages to which the employee is subject, during a period;
by reason that the duties of that employment require the employee to live away from his or her normal residence;

the payment of the whole, or of the part, as the case may be, of the allowance constitutes a benefit provided by the employer to the employee at that time.

30(2)  


If:


(a) at a particular time after 10 October 1991, in respect of the employment of an employee of an employer, the employer pays an allowance to the employee; and


(b) the employee's usual place of employment is on an oil rig, or other petroleum or gas installation, at sea; and


(c) the employee is provided with residential accommodation at or near that usual place of employment; and


(d) the allowance is expressed to be paid as a living-away-from-home allowance; and


(e) no part of the allowance is covered by subsection (1); and


(f) it would be concluded that the whole or a part of the allowance is in the nature of compensation to the employee for disadvantages to which the employee is subject, during a period, by reason that the duties of that employment require the employee to live away from his or her usual place of residence;

the payment of the whole of the allowance constitutes a benefit provided by the employer to the employee at that time.




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