• Service: Private Enterprise, Private Companies, Immigration Services
  • Type: Regulatory update
  • Date: 1/12/2011

Migration Newsflash

Migration Newsflash
Keep up-to-date with issues and developments in the immigration environment.

Migration Newsflash: Government plans to cut living-away-from-home benefit 

The Australian government proposes to introduce measures to address the use of the tax exemption for living-away-from-home ('LAFH') allowances and benefits.

Key points

  • 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.