Fringe Benefits Tax Assessment Act 1986


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

Subdivision C - Related provisions  


This section applies to the following expenses incurred by the employee:

(a) an expense for the accommodation of eligible family members during the period to which a living-away-from-home allowance fringe benefit relates;

(b) an expense for food or drink for eligible family members during the period to which a living-away-from-home allowance fringe benefit relates, if the total of those food or drink expenses for that period exceeds the amount the Commissioner considers reasonable.

The employee substantiates the expense if the employee:

(a) before the declaration date for the year of tax during which the fringe benefit was provided, gives the employer:

(i) documentary evidence of the expense, or a copy; or

(ii) a declaration, in a form approved by the Commissioner, purporting to set out information about the expense; and

(b) if the employee gives a declaration under subparagraph (a)(ii) - retains documentary evidence of the expense for a period of 5 years starting at that declaration date.


Substantiating expenses increases the exempt accommodation component, and exempt food component, for working out the taxable value of the relevant fringe benefit.


Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.