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Who's LAFHing now? An update on the winding back of the living away from home allowance.

Publication date: 12 Apr 13 | Source: KEEPING GOOD COMPANIES

Issue: April 2013

Pages: pp. 172-175

Abstract:

Transitional provisions introduced are a welcome relief, but are limited to permanent residents or temporary residents maintaining a home in Australia only.

The taxation of LAFHA will continue to apply wholly within the FBT regime.

FIFO and DIDO employees are no longer required to maintain a normal residence in Australia and the 12-month limit will not apply.

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Author profiles

Jonathan Ortner
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Clinton Harding CTA
Clint is a partner at Arnold Bloch Leibler and leads the Sydney taxation practice. Clint advises across most taxes, with particular expertise in corporate and international tax, the taxation of financial instruments and transactions, and the management of tax audits and disputes with the ATO. Clint is the author of numerous tax articles, a regular presenter, and is currently a working member of The Tax Institute’s Large Business and International Committee. In 2018, Clint won The Tax Institute’s Corporate Tax Adviser of the Year Award and is the National Chair of the Law Council of Australia’s Taxation Committee. - Current at 26 June 2019
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