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ARTICLE · 07 JULY 2012

Changes to the living away from home allowance

Clayton Utz
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Proposed changes (to apply from 1 October 2012) will greatly reduce availability of the living away from home allowance.

AustraliaGovernment, Public Sector
Philip Bisset
Philip Bisset
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Proposed changes (to apply from 1 October 2012) will greatly reduce availability of the living away from home allowance.

On 15 May 2012, the Federal Government released an Exposure Draft of proposed amendments which will significantly reduce the ability to receive a tax concession for the living away from home allowance (LAFHA) and living away from home (LAFH) benefits.

The amendments have subsequently been incorporated into the Tax Laws Amendment (2012 Measures No. 4) Bill 2012, introduced on 28 June 2012 and currently before Parliament.

The suggested changes will fundamentally alter the way the LAFHA and LAFH benefits are calculated, by:

  • deeming all such allowances and benefits to be part of the employee's assessable income; and

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