FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 30 Living - away - from - home allowance benefits

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 30

  (1)   Where:

  (a)   at a particular time, in respect of the employment of an employee of an employer, the employer pays an allowance to the employee; and

  (b)   it would be concluded that the whole or a part of the allowance is in the nature of compensation to the employee for:

  (i)   additional expenses (not being deductible expenses) incurred by the employee during a period; or

  (ii)   additional expenses (not being deductible expenses) incurred by the employee, and other additional disadvantages to which the employee is subject, during a period;

    by reason that the duties of that employment require the employee to live away from his or her normal residence;

the payment of the whole, or of the part, as the case may be, of the allowance constitutes a benefit provided by the employer to the employee at that time.

  (2)   If:

  (a)   at a particular time after 10   October 1991, in respect of the employment of an employee of an employer, the employer pays an allowance to the employee; and

  (b)   the employee's usual place of employment is on an oil rig, or other petroleum or gas installation, at sea; and

  (c)   the employee is provided with residential accommodation at or near that usual place of employment; and

  (d)   the allowance is expressed to be paid as a living - away - from - home allowance; and

  (e)   no part of the allowance is covered by subsection   (1); and

  (f)   it would be concluded that the whole or a part of the allowance is in the nature of compensation to the employee for disadvantages to which the employee is subject, during a period, by reason that the duties of that employment require the employee to live away from his or her usual place of residence;

the payment of the whole of the allowance constitutes a benefit provided by the employer to the employee at that time.