From 1 July, 2012, Employers and HR professionals should be aware of changes to
the Living away From Home Allowance (LAFHA). The changes apply from 1 July 2012
for arrangements entered into from 9 May 2012, and from 1 July 2014 for
arrangements made prior to then.
The new reforms mean the LAFHA can only be used for the expenses of people who
are legitimately maintaining a second home in addition to their actual home,
the concession will be limited to a 12 month period only, and individuals are
now required to substantiate their actual expenditure on accommodation, and
food beyond a statutory amount. Additionally, temporary Australian residents
will no longer have access to the concession unless they can establish that
they are living away from an Australian based home which is maintained for
their personal use.
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