Taxation Determination TD 2018/3 sets out the amounts that the Commissioner considers reasonable under s 31G of the Fringe Benefits Tax Assessment Act 1986 for food and drink expenses incurred by employees receiving a living-away-from-home allowance (LAFHA) fringe benefit for the FBT year commencing on 1 April 2018.

FBT Reasonable Food and Drink Amounts

The information below sets out the weekly amounts the Commissioner considers to be reasonable food and drink amounts for a LAFHA paid to employees living-away-from-home within Australia for the FBT year commencing on 1 April 2018. These amounts are for the total of food or drink expenses and include any amounts that may have been allowed for home consumption.

Reasonable Food and Drink Amounts — In Australia Per Week ($)

  • One Adult – 265
  • Two Adults – 398
  • Three adults – 531
  • One adult and one child – 332
  • Two adults and one child – 465
  • Two adults and two children – 532
  • Two adults and three children – 599
  • Three adults and one child – 598
  • Three adults and two children – 665
  • Four adults – 664

Note: “Adults” for this purpose are persons who had attained the age of 12 years before the beginning of the FBT year. In relation to larger family groupings, the Commissioner accepts the reasonable food and drink amount based on the above figures plus $133 for each additional adult and $67 for each additional child.

For more information, please contact Custom Accounting.

Source: ATO