Summary
The Australian Taxation Office (ATO) has recently released a
series of new living away from home declarations (the declarations)
as a result of the legislative reforms to the taxation treatment of
living away from home allowance (LAFHA).
Background
An employee who lives away from his/her normal residence during
a fringe benefits tax (FBT) year is required to provide his/her
employer a declaration, in a form approved by the Commissioner, by
the date of lodgement of the FBT return, containing the following
details:
- the employee's normal residence; and
- the place at which the employee resided during the period
he/she received the LAFHA.
To that end the ATO has released the following types of LAFH
declarations, to be completed according to the circumstances of the
employee:
