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Edited version of your private ruling
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Ruling
Subject: Living away from home
Question 1
Is the non-resident employee required to live away from his usual place of residence in order to perform his duties of employment in Australia?
Answer: Yes.
This ruling applies for the following periods:
1 April 2012 to 31 March 2015.
The scheme commenced in: 2010
Relevant facts and circumstances
The employer has sponsored a non-resident employee to work for them in Australia on 457 Visa, for a maximum of four years.
The employee has maintained connections with his home overseas.
Relevant legislative provisions
Fringe Benefits Tax Assessment Act 1986 Subsection 30(1)
Fringe Benefits Tax Assessment Act 1986 Subsection 136(1)
Reasons for decision
The employee's usual place of residence is overseas. He is sponsored by an Australian employer on a 457 Visa. He will reside in Australia for four years. The employee will return to his home country when the four years are completed with this employer.
The employer has required the employee to live away from his usual place of residence to perform his employment duties in Australia.
The employee is on a fixed contract for a relatively short period of time.