Private ruling: Living away from home
Published: May 2012
Ruling period: 1 April 2012 to 31 March 2015.
Date scheme commenced: The employer has sponsored a non-resident employee to work for them in Australia on 457 Visa, for a maximum of four years.

Ruling: Q1: 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? | A1: 

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: Summary: 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.

Please check this edited version to be sure that there are no details remaining that you think may allow you to be identified. If you have any concerns about this ruling you wish to discuss, you will find our contact details in the fact sheet. | The scheme commenced in: 2010