Tax Laws Amendment (2012 Measures No. 4) Act 2012 (142 of 2012)
Schedule 1 Reform of living away from home allowance and benefit rules
Part 2 Other amendments
Fringe Benefits Tax Assessment Act 1986
22 Subsection 136(1) (subparagraph (b)(iii) of the definition of living-away-from-home food fringe benefit )
Repeal the subparagraph, substitute:
(iii) the food or drink was for consumption by eligible family members at a time when the duties of that employment required the employee to live away from his or her normal residence.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
