Reasonable food component for 2011-12

May 12, 2011

I always struggle to find these figures every year ... so here are the acceptable amounts for the reasonable food component in the 2011-12 financial year in respect of Living Away From Home Allowances (LAFHAs) for expatriate employees, per ATO Tax Determination TD 2011/4, as follows:

One adult $233
Two adults $373
Three adults $419
One adult + one child $301
Two adults + one or two children $419
Two adults + three children $488
Three adults + one child $488
Three adults + two children $558
Four adults $558
Additional adult $140
Additional child $68


The ATO have been cracking down on LAFHAs in recent years so beware ... even if your employer approves the LAFHA doesn't get you out of trouble when the taxman comes sniffing.  The Australian Tax Office have been known to charge fines and penalties going back a number of years for those that try to pull a swifty.  I suggest that you see a registered tax agent or a Chartered Accountant if you are unsure of the rules.

Tags: EmployeesEmployersPersonal taxTravel

Author: Mr Taxman

Comments

Post a New Comment

comments-rhsLatest Comments

  • "Yes you show the km allowance as taxable income and then you can also make a claim for your car travel. Under the cents per kilometre method you are limited to the first 5000km. So if you get..."

    By: Mr Taxman at Jun 04, 2025 11:57PM

    Post: Claiming car expenses

  • "No would not be able to claim the Uber home nor to the station the next day. The trip to the off-sit meeting would be claimable."

    By: Mr Taxman at Jun 04, 2025 11:55PM

    Post: Claiming car expenses

  • "Depends on your finance type ... if you takeout a lease then the lease payment forms part of your costs (but no depreciation can be claimed) ... if you takeout a Hire Purchase or a Loan then only the..."

    By: Mr Taxman at Jun 04, 2025 11:54PM

    Post: Claiming car expenses

  • "The cost of the trailer itself could be depreciated - usually over 8 years. Assuming no personal usage with it then 100% of that depreciation plus annual rego could be claimed."

    By: Mr Taxman at Jun 04, 2025 11:50PM

    Post: Claiming car expenses

  • "That would be a non-deductible trip unfortunately Erin"

    By: Mr Taxman at Jun 04, 2025 11:48PM

    Post: Claiming car expenses