The Living-Away-From-Home (LAFH) rules can provide tax-free benefits for housing and food costs of employees who are required to live away from their home in order to perform employment duties elsewhere.The Australian Government is proposing changes to these rules. A Bill was introduced in Parliament on June 28, 2012. See previous Global Watch. This Bill is not yet law. It was referred to the House of Representatives Standing Committee on Economics (Committee). The Committee invited submissions and held a public hearing.
The Committee released a Report on the Bill on August 15, 2012, which supports the introduction of tightened eligibility criteria for LAFH concessions and makes several recommendations.