Taxation Determination

TD 1999/3

Fringe benefits tax: for the purposes of Division 7 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA), what amount represents a reasonable food component of a living-away-from-home allowance for expatriate employees for the fringe benefits tax year commencing on 1 April 1999?

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FOI status:

may be releasedFOI number: I 1018425

Preamble
The number, subject heading, date of effect and paragraph 1 of this Taxation Determination are a 'public ruling' for the purposes of Part IVAAA of the Taxation Administration Act 1953 and are legally binding on the Commissioner. Taxation Rulings TR 92/1 and TR 97/16 together explain when a Determination is a public ruling and how it is binding on the Commissioner.
Date of Effect
This Determination applies for the FBT year commencing on 1 April 1999. However, it does not apply to taxpayers to the extent that it conflicts with the terms of settlement of a dispute agreed to before the date of issue of the Determination (see paragraphs 21 and 22 of Taxation Ruling TR 92/20).

1. The reasonable food component for the fringe benefits tax year commencing on 1 April 1999, as shown below, is the result of indexation to reflect movements in the food sub-group of the Consumer Price Index:

  per week
One adult $141
Two adults $227
Three adults $255
Two adults and one or two children $255
Two adults and three children $297
Three adults and one child $297
Three adults and two children $339
Four adults $339
('Adults' for this purpose are persons aged 12 years or more).

2. In relation to larger family groupings, we accept a food component based on the above figures plus $84 for each additional adult and $42 for each additional child.

3. This Determination is intended to be read in conjunction with Taxation Ruling MT 2040. MT 2040 sets out the amounts that represent a reasonable food component of living-away-from-home allowances received by expatriate employees during their term of employment in Australia for the FBT years ended 31 March 1987 and 1988. Indexed amounts for subsequent years are provided in MT 2043, MT 2045, MT 2047, MT 2051, TD 93/41, TD 94/23, TD 95/55, TD 96/25, TD 97/9 and TD 98/7.

Example

Bob and his wife and five children (all under 12 years of age) are temporarily living in Australia while Bob is working on a project for his employer (an overseas company). Bob is in receipt of a living-away-from-home allowance. The amount that is considered to be a reasonable food component of the allowance for the year commencing 1 April 1999 is $381 per week (i.e., $297 plus $84).

Commissioner of Taxation
28 April 1999

No draft issued

References

ATO references:
NO 95/6880-8
BO FBT 153

ISSN 1038 - 8982

Related Rulings/Determinations:

MT 2030
MT 2040
MT 2043
MT 2045
MT 2047
MT 2051
TD 93/41
TD 93/230
TD 94/23
TD 95/55
TD 96/25
TD 97/9
TD 98/7

Subject References:
fringe benefits tax
living-away-from-home allowance

Legislative References:
FBTAA Pt IIA Div 7
FBTAA 136(1)

TD 1999/3 history
  Date: Version: Change:
You are here 28 April 1999 Original ruling  
  4 May 2016 Withdrawn