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What is the Living-Away-From-Home Allowance (LAFHA) Fringe Benefit?

The Living-Away-From-Home Allowance, also known as LAFHA, is a fringe benefit that your employer pays you in order to compensate for the additional expenses and disadvantages suffered by living away from your usual place of residence in order to perform job-related duties.

The ATO considers you to be living away from your usual residence if you would have continued to live at the former place if you did not temporarily have to work in a different locality.

The following are examples of situations that could merit a Living-Away-From-Home Allowance

  • construction workers living in camps, barracks, or huts
  • oil industry employees living on offshore oil rigs
  • marine industry employees living on board vessels
  • trainee employees living away from home in order to undergo training courses of extended duration