Income tax and fringe benefits tax : is a camping allowance assessable under section 30 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) or under Division 6 of the Income Tax Assessment Act 1936 (ITAA)?
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Notice of Withdrawal
1. This Determination discusses the nature of camping allowances and the circumstances in which expenses (for accommodation, meals and incidental expenses) incurred by employees who temporarily work away from home are deductible, as distinct from those expenses being private costs of living-away-from-home.
2. This Determination has been withdrawn as the view is now included in Draft Taxation Ruling TR 2017/D6 Income tax and fringe benefits tax: when are deductions allowed for employees' travel expenses? which issued on 28 June 2017. The draft ruling covers employees in all occupations.
Commissioner of Taxation
12 July 2017
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living away from home allowance,
ITAA 1997 Div 6
ITAA 1997 6-1
ITAA 1997 8-1
ITAA 1997 Div 28
ITAA 1997 Div 32
ITAA 1997 Div 900
TAA 1953 Sch 1 12-1
TAA 1953 Sch 1 12-35
Roads and Traffic Authority of NSW v FC of T
93 ATC 4508