Fringe Benefits Tax Assessment Act 1986

PART III - FRINGE BENEFITS  

Division 7 - Living-away-from-home allowance fringe benefits  

Subdivision C - Related provisions  

SECTION 31H   EXEMPT FOOD COMPONENT  

31H(1)    
The exempt food component , in relation to a living-away-from-home allowance fringe benefit, is so much of the result of subsection (2) as is equal to the total of the expenses that:

(a) are incurred by the employee for food or drink for eligible family members during the period to which the fringe benefit relates; and

(b) if section 31G applies to the expenses - are substantiated under that section.

31H(2)    
Work out the result of the following:

Food component − Applicable statutory food total

where:

applicable statutory food total
means the total of the statutory food amounts for eligible family members for the period to which the fringe benefit relates, reduced (but not below zero) by any amount that:

(a) might reasonably be expected to be the total normal food or drink expenses for those eligible family members had they remained living in their normal residence during that period; and

(b) was taken into account in working out the food component.