Taxation Determination

TD 94/23

Fringe benefits tax: what is the reasonable food component for expatriate employees for the purposes of Division 7 (Living-Away-From-Home Allowance Fringe Benefits) of the Fringe Benefits Tax Assessment Act 1986 ?

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FOI status:

may be releasedFOI number: I 1217150

This Determination, to the extent that it is capable of being a 'public ruling' in terms of Part IVAAA of the Taxation Administration Act 1953 , is a public ruling for the purposes of that Part. Taxation Ruling TR 92/1 explains when a Determination is a public ruling and how it is binding on the Commissioner. Unless otherwise stated, this Determination applies to years commencing both before and after its date of issue. However, this Determination does not apply to taxpayers to the extent that it conflicts with the terms of a 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 ended 31 March 1995, as shown below, has been indexed to reflect movements in the food sub-group of the Consumer Price Index:

  per week
One adult $123
Two adults $197
Three adults $221
Two adults and one child $221
Two adults and two children $221
Two adults and three children $259
Three adults and one child $259
Three adults and two children $295
Four adults $295
('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 $72 for each additional adult and $36 for each additional child.

3. This Determination is intended to be read in conjunction with Taxation Ruling MT 2040. Updates of MT 2040 were issued for the years ended 31 March 1989 (MT 2043), 31 March 1990 (MT 2045), 31 March 1991 (MT 2047), 31 March 1992 (MT 2051), 31 March 1993 and 31 March 1994 (TD 93/41).

Example: A family consists of two adults and four children. The reasonable food component for the year ended 31 March 1995 would be $295, that is, $259 plus $36. A family of five adults would have a reasonable food component for the year ended 31 March 1995 of $367, that is $295 plus $72.

Commissioner of Taxation


ATO references:
NO NAT 87/1500-9, FBT Cell 30/93c

ISSN 1038 - 8982

Related Rulings/Determinations:

TD 93/41
MT 2030
MT 2040
MT 2043
MT 2045
MT 2047
MT 2051

Subject References:
fringe benefits tax
living away from home allowances
food component

Legislative References:

TD 94/23 history
  Date: Version: Change:
You are here 31 March 1994 Original ruling  
  20 April 2016 Withdrawn