想请教下大虾们，如果公司派你去一个地方，第一年付你iving away from home (LAFH)。
是不是自己的房子就不能出租了？主要对下面这句话不知道怎么理解，是否可以租房合同里面写一句这一年内房东也可以随时使用（虽然这不会发生）。然后房租可以适当少算点。异或者比如两房，就写只出租一房，留一个房间自己用？
还有不知道操作起来怎么做的。是不是一开始自己发一个declaration说自己有access给公司就行。其实等到年底报税的时候，房子租也租完了。。。
Access to the tax concessions for living-away-from-home allowances and benefits is limited to a period of 12 months for an employee (other than employees working on a fly-in fly-out or drive-in drive-out basis) at a particular work location, and to cases where the employee:
maintains a home in Australia at which they usually reside and is available for their immediate use and enjoyment during that period that their duties of employment require them to live away from home and
can substantiate all expenses incurred on accommodation and
can substantiate all expenses incurred on food or drink (if the food or drink expenses incurred are more than the Commissioner of Taxation’s reasonable amounts) and
provides you with a declaration about living away from home and, where required, a declaration on substantiation.
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If you rent out the entire property, then there is a huge risk that this would prevent you from being able to obtain the concessional LAFHA rules.
Section 31C FBT Act states that the employee's usual place of residence must continue to be available for their immediate use and enjoyment during the period they are required to live away from home.
The ATO has provided some guidance on this issue. In broad terms, the ATO states that the entire home cannot be rented out or sub-let while they are living away from it.
The only real exceptions to this seem to be:
- Certain arrangements involving boarders, house-sitters and tenants; or
- Where the employee rents or sub-lets a bedroom or granny flat only.
The ATO's view on this matter can be found at the link below:
https://www.ato.gov.au/General/Fringe-benefits-tax-%28FBT%29/In-detail/Employers-guide/Living-away-from-home-allowance-fringe-benefits/?page=7#11_7_Employee_maintains_a_home_in_Australia
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谢谢，就是英语不太好。所以比较纠结。
因为会计是说只要有access就行。因为我也看到了您链接里的这一段，这段的前提是不是房客之前就有了。。。
Similarly, if an employee decides to rent or sublet a part of their home while they are living away from it, such as a bedroom or granny flat, they will be maintaining a home for their own use and enjoyment if the employee continues to have occupancy rights and the rental or sublet does not restrict the employee's use and enjoyment of the property when the employee returns home.
如果是这样的话，那么我只能出租不上报？？？
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抱歉，没完全看懂您之前的意思。
是不是说整租不行，但是分租一个房间之类的是有可能的。前提就是不影响我的使用，对不？
那么如果只租一半，到时候我保税的时候。利息和物业等等的开支能够全部抵扣不，还是只能抵扣一半？
谢谢你了！
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可以出租几个房间，但是之后你的rental deduction需要apportion
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谢谢。如果2个房间出租一个，当然厨房卫生间也租。不过是不是抵扣也是只能抵扣一半。
而不是说整套租400，租一间的300，那么按开销的75%的抵扣？
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The ATO's view on this matter is discussed in paragraphs 9 to 12 of IT 2167. The ATO states that in many cases it will be appropriate to apportion the expenses on a floor area basis. The ruling can be found at the link below:
https://www.ato.gov.au/law/view/ ... T2167/NAT/ATO/00001
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谢谢，那如果这些物业，利息之类的拿去抵扣租金收入了。
之后卖房子会有CGT的问题吗？只出租两年！
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会有CGT问题， full main residence exemption won't be available if you rent out some rooms while at the same time keep one room for you to live.
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非常感谢啊，如果整套出租2年支出就可以deduction了而不担心CGT是吗？
LAFH好像是帮公司省钱，对我没啥好处只有很多限制。所以我应该不会考虑了。。。
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Yes
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可以出租一部分现有的自住住宅，只要自己居住的那部分保持空闲状态。像那位说的，你会有其他的税务问题。
但是LAFHA还有一部分是reasonable food and drink的补贴，现在是$241一个人一周，两个人$362一周。这一块你可以好好利用，可能不比你房子出租税后收入少。还有就是一些relocation 的税务减免。
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谢谢。最终还是没选择LAFH的方案。因为这样为公司省点税，但是我自己很不方便。
跟公司提过来。。。
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借帖咨询，如果因工资关系需要在离自己房子40 公里以外的地方居住一段时间（上班on call)。退税时，税务上有何补贴？如果决定买个房子居住这段时间，同时保留原有住房。新买的房子因不能出租。那这两个房子退税时如何看待？
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对不起， 上面的问题是向您咨询的，连接到帖里了
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I suppose you are asking whether you can claim any accommodation and travel expenses.
Regardless of whether you received an allowance or not, firstly you have to determine whether you are travelling in the course of employment or are in fact living away from home.
If you are required to live away from home to perform work duties and is not on business travel, accommodation costs would be of a private nature and not be deductible.
Travel costs are not deductible as well unless you are required to transport bulky tools and equipment which are required to use at work and there is no secure area provided to leave them on the site.
Travel and accommodation costs are only deductible where the individual is travelling in the course of their work rather than living away from home.
Generally you are living away from home if you are at your place of work for longer than 21 days.
Note that this is a guide only and you should refer to MT 2030 (paragraph 36 onwards) at the link below for comments on the distinction between travelling and living away from home:
https://www.ato.gov.au/law/view/ ... T2030/NAT/ATO/00001
If you will stay in a fixed place near the new work location for a considerable period a time, it is likely that you would be considered to be living away from home. As such, the accommodation expenses and travel expenses are not deductible.
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40公里不会被认为living away from home的。It is within reasonable travel distance for daily commute.
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你弄个地址就可以了，自己的房子租不租没关系的，你跟政府留个你常驻的地址就行，你自己房子租出去了，你可以租别人的房子住啊。
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You need to prove that you have normal place of residence available during LAFH period, so not just getting an address.
BTW, what's the point renting out own and then rent other's place?
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I work away from home 1/3 of the year. I rent a room in a Chinese family without even have a contract, I claim living away every year. No one has come to me asking where my physical residence is.
it's not a big deal you rent out your own property and rent another property, there could be many reasons, e.g you prefer living in school zone, it's closer to your office. my friend has a company, and he rented out his home and rented another home both live in and as an office.
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LAFHA是雇主提供的福利，公司要纳入其员工福利税的报表，作为员工个人不用也不能claim anything。不知你申报的是什么。
现行的法律规定你在因公离家居住并享有津贴，原居住地的房子，至少你原先租住的那间卧室不能出租，才能对那津贴有税收豁免。你租华人的房间，如果是你新的目的地所居住的，那和这帖子讨论的没关系。楼主说的是原驻地的房子能不能出租。ATO即便要查，也是查你公司，与个人无关。
至于你的朋友的情况，他不符合LAFHA免税的条件。除非他租来的房子空着，再因公去第三地方工作居住，那才能豁免FBT。
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LAFHA 是公司给的没错，但是公司通常给不到法定认为合理的在外开销额度。 政府有个不同地区的，以及根据你不同职位级别而划分的政府认为合理的开销额度，比如去悉尼出差和去偏远地区出差的额度是不同的，经理出差和普通员工出差是不同的。如果政府认为你去悉尼出差正常一天，根据你的职位，经理或者是普通员工，你的开销应该是120块一天，但是你公司只补80块一天给你，那么这个40块的gap是可以在退税的时候从你收入里减去的。我们有的同事，一个月20多天在外面的，可以抵扣很多年收入的，也就可以减很多税。
我所说的是原居住地的房间，只是在别人家租了一个房间，我之前没有房产。
我说我同事的事例，只是想证明把自己的房子租出去再租别人房子住并不是什么难以相信的事情，所以说在你原居住地租出你自己的房子，再在原居住地租别人的房子住，这并不违反LAFHA的规定的。
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你说的是reasonable travel allowance, 人家说的是LAFHA, 不是一回事。。。
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他问我claim的是什么，我告诉他我claim的是税。LAFHA原则是一样的，但是不同的公司给的补助不同的。
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好吧，你赢了。不过建议去看看LAFHA 和Travel Allowance 的区别，没被查到不等于你做的正确哦。
当你LAFH， 你改变了employment location （这一点很重要）， 所以暂住地的房租和餐饮是private，不能作为income tax deduction。Travel allowance, employment location remains unchanged，所以房租和餐饮可以做deduction.
至于你的朋友，他如果要享受LAFHA exemption， 必须“在你原居住地租出你自己的房子，再在原居住地租别人的房子住” 外加在暂住地租房子。
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我都说我拿这个living away好几年了，是不用找公司claim什么，公司直接发到工资里的，工资单上是有的，只是公司的补助和政府的补助额度有差距的时候，没给的部分是可以退税的。
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你是想说如果公司做了好几年的，ATO没有查的，都是正确的？别用你的个例误导楼主啊。很多企业被ATO audit。
你如果是LAFH, 这张表不适合你的个例 （https://www.ato.gov.au/law/view/ ... AT%2FATO%2F00001%22 ）。
LAFHA的定义是change normal place of residence due to employment duty，而travel是你常住地不变。
LAFHA的津贴不属于个人所得税范围，雇主要交FBT。但关于房租和餐饮的费用有FBT的豁免。如果餐饮超过reasonable amount （不同的表格 https://www.ato.gov.au/law/view/ ... AT%2FATO%2F00001%22），雇主愿意多付的，凭发票可以申请更多的豁免。如果雇主不愿意多付超出部分，个人不能claim personal income tax deduction。因为房租和餐饮属于个人开支。
但是LAFH新法的条件就是原住地房子不能出租，而且一个暂住地区域累计不超过12个月。
不是和你抬杠，我也不拿ATO一分钱。真心建议和公司谈谈，你拿的到底是LAFHA or travel allowance，然后再看你claim income tax deduction是否正确。
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我公司是建筑行业，全国到处跑的，公司有80%的员工估计都要出差的，并不是1～2天的短差，我们可能住几个星期到几个月这样的。员工大部分除了工资里拿LAFHA以外，报税的时候还抵扣公司的补助和表格里的那个补助的差额。我公司不是小公司，也不是几个人报税，ATO要查找查了。
我们公司只要在外地过夜就算living away, 哪怕晚上回到你住的城市都不算。
另外，LAFHA 和 travel allowance都不需要你改地址，不是change normal place of residence due to employment duty， 你驻外工作或出差都是临时性的。
如果是短差的话，只要住在外地，除了travel allowance以外，也可能有LAFHA的。
If earning a living means an employee needs to be away from their usual place of residence for an extended period, the government has a special consideration called the living away from home allowance (LAFHA).
The Tax Office considers that an employee is living “away from home” when they have a “usual place of residence” at which they would otherwise continue to live but for the fact that work commitments require them to temporarily live in a different locality.
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这样说吧，你签不签一份Living Away From Home Declaration? https://www.ato.gov.au/Forms/Living-away-from-home-declarations/
如果没签，你公司发的肯定不能算LAFHA。而且你可以看到LAFHA是需要改住址的。
至于你公司是全国的，不是小公司，这不能证明你公司做法是对的。其实你公司税务对不对，我没有资格操心，只是希望你不要误导楼主了，大家术业有专攻吧。
Leighton Contractor够大了吧？LAFHA法规变革的时候，我给他们公司全澳洲所有拿LAFHA的一对一咨询。
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你最好就是你把你的房子跟人share，然后收了租金，share就代表有个房间是你自己的，你可以随时回来住的。你的出租费用也只能按share的比例来报了。
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