ATO ID 2013/43 – ‘Living Away From Home Allowance’ (LAFHA) requirements for ‘Fly in Fly Out’ (FIFO) and ‘Drive in Drive Out’ (DIDO) – must work 7th day [58]

The ATO on Fri 2.8.2013, released ATO ID 2013/43 (FBT: living-away-from-home allowance fringe benefits: fly-in fly-out and drive-in drive-out requirements). According to this ID, the requirements of s 31E(a)(i) of the FBTAA will not be satisfied where an employee during the period of their employment tenure works for 5-and-a-half days and remains on call on the 7th day.

[LTN 148, 2/8/13]