- Access to the tax exemption for temporary residents (foreign nationals on a temporary visa) will be limited to those who maintain a residence for their own use in Australia, in which they are living away from home for work purposes, such as 'fly-in fly-out' workers.
- Individuals will be required to substantiate their actual expenditures on accommodation and food beyond a statutory amount.
The proposals will apply to all new and existing arrangements from 1 July 2012.