Access to the tax concessions is generally limited to a period of 12 months and then only if the employee:
> maintains a home in Australia (owned or leased) that is available for their immediate use at all times during that period
> can substantiate all expenses on accommodation, food and drink, if the food and drink expenses exceed the Commissioner’s reasonable allowances
> provides the employer with a declaration of compliance
Transitional rules may apply for employees who had LAFHA’s in place prior to 1 October 2012.
Special rules apply to FIFO (fly in, fly out) and DIDO (drive in, drive out) arrangements.
Refer to the links below for more information.