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28 Feb 13 LAFHA: reasonable amounts for food and drink expenses - TD 2013/4

On 27 February 2013, the ATO issued Taxation Determination TD 2013/4 entitled "Fringe benefits tax: reasonable amounts under section 31G of the Fringe Benefits Tax Assessment Act 1986 for food and drink expenses incurred by employees receiving a living-away-from-home allowance fringe benefit, for the fringe benefits tax year commencing on 1 April 2013".

It was previously released in draft form as TD 2012/D8.

Where the total of food and drink expenses for an employee (including eligible family members) does not exceed the amount the Commissioner considers reasonable, those expenses do not have to be substantiated under section 31G of the Fringe Benefits Tax Assessment Act 1986.

 


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