LAFHA

yong2010

请教税务高手，公司请一印度consultant,合同从去车12月到今年10月，大概来澳工作3次，；每次30天。在澳期间公司发给他每天200多津贴，tax -free.
这应该是LAFHA吧？他在澳没居所，所以公司要邦他交FBT,对吗？谢谢

factor1

I think your company was using the old law that has expired

factor1

From 1 October 2012…

The effect of the amendments is to remove the treatment of LAFH benefits from the FBT regime completely, and instead, include any LAFHA or the value of any LAFH benefit in the assessable income of the employee.

This means, in effect, that a LAFH benefit ceases being the concern of the employer and instead, becomes taxable to the employee.