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

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  • "Definitely can claim the trips to customers and should be able to claim the trips to the observatory when you have the bulky equipment for the repairs. I would be curious to know how much you are at..."

    By: Mr Taxman at Dec 20, 2020 11:08PM

    Post: Claiming car expenses

  • "Hi mrtaxman, I am employed at my home office, I am usually required daily to attend our remote mountain top observatory. I need to check overnight correspondence, see if I will need supplies from..."

    By: Carl at Dec 18, 2020 1:40AM

    Post: Claiming car expenses

  • "If you operate under the logbook method then the fuel wil form part of your total fuel bill for the year which you then apply the business-related percentage. Doesn't matter if didn't get paid from..."

    By: Mr Taxman at Dec 01, 2020 6:44AM

    Post: Claiming car expenses

  • "I am running a small business as a sole trader. I attended some work related training the other day but forgot to pay for the fuel required to travel to and from this training with my business..."

    By: Liz Evans at Nov 30, 2020 4:22AM

    Post: Claiming car expenses

  • "I separate everything mate, when it comes to the taxman, so the numbers you see on the RHS of your Statement are not inclusive of your Swaps or Commissions. I have a P/L and then I have P/L of..."

    By: Greg Croot at Nov 23, 2020 11:26AM

    Post: Foreign currency trading