TD 2017/5 – FBT: REASONABLE AMOUNTS FOR LAFHA BENEFITS
This determination sets out the amounts the ATO considers reasonable for food and drink expenses incurred by employees receiving a living-away-from-home allowance (LAFHA) fringe benefits for the FBT year commencing on 1 April 2017.
Reasonable Australian amount for food and drink – 2017/18
Table 1 sets out the weekly reasonable food and drink amounts for a LAFHA paid to employees living away from home within Australia for the FBT year commencing on 1 April 2017.
Table 1: Amounts of reasonable food and drink – within Australia
|One adult and one child||$309|
|Two adults and one child||$433|
|Two adults and two children||$495|
|Two adults and three children||$557|
|Three adults and one child||$557|
|Three adults and two children||$619|
Note: ‘Adults’ for this purpose are persons who had attained the age of 12 years before the beginning of the FBT year.
In relation to larger family groups, the ATO accepts the reasonable food and drink amount based on the above figures plus:
- $124 for each additional adult; and
- $62 for each additional child.
Reasonable Overseas amount for food and drink – 2017/18
The table below sets out the weekly reasonable food and drink amounts for a LAFHA paid to employees living away from home outside Australia for the 2017/18 FBT year.
- The Table sets out the reasonable amount for food and drink expenses for each cost group.
Amount by cost group:
|Cost Group-||Food and drink for one adult-|
Where the employee is accompanied by other family members while overseas, the reasonable food and drink amount per week for the family is workout out by multiplying the amount shown in Table 3 by the relevant factor in Table 4 below.
Factors to apply for family groups – overseas:
|One adult and one child||1.25|
|Two adults and one child||1.75|
|Two adults and two children||2|
|Two adults and three children||2.25|
|Three adults and one child||2.25|
|Three adults and two children||2.5|
For larger family groups, the reasonable food and drink amounts can be increased:
- For each additional adult – by a further 50% of the relevant single adult rate in Table 3; and
- For each additional child – by a further 25% of the relevant single adult rate in Table 3.