Miscellaneous Taxation Ruling

MT 2030W

Fringe benefits tax : living-away-from-home allowance benefits

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Notice of Withdrawal

Miscellaneous Taxation Ruling MT 2030 is withdrawn with effect from today.

1. MT 2030 discusses living-away-from-home allowances (LAFHAs) which are paid to cover the costs of non-deductible expenditure employees may incur when they are required to live away from home in order to perform their work duties.

2. The usefulness of the ruling has been brought into question over the years, especially following reforms to the LAFHA provisions in the FBTAA in 2012. Issues have also been raised about the so-called '21 day' rule which some taxpayers have misinterpreted as ruling that employees who work away from home for 22 days or more are/were living-away-from-home.

3. This Ruling has been withdrawn as the view is now included in Draft Taxation Ruling TR 2017/D6 Income tax and fringe benefits tax: when are deductions allowed for employees' travel expenses? which discusses the deductibility of work-related travel expenses, including the distinction between deductible expenses of working away from home and the non-deductible expenses of living-away-from-home.

Commissioner of Taxation
12 July 2017

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References

ATO references:
NO 1-ALQMQVT

Legislative References:
FTBAA 30
FTBAA 31
FTBAA 136

Case References:
Case 88
1 TBRD 353

Case B47
2 TBRD 201
Case 106
12 CTBR(NS) 106
S.27
85 ATC 270
Case No. B 84,
2 TBRD 390