Document ID: chunk:federal_register_of_legislation:C2025C00120:section:30
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 30
Character Range: 115957–117870

30  Living‑away‑from‑home allowance benefits
 (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.

Subdivision B—Taxable value of living‑away‑from‑home allowance fringe benefits