Mastering LAFHA: Eligibility, Substantiation & FBT Implications - February 2026 (1 Hour of CPD)

Living Away From Home Allowance (LAFHA): Tax Implications & Practical Insights
The Living Away From Home Allowance remains one of the trickiest benefits for accountants to advise on. Between eligibility rules, substantiation requirements, and interaction with FBT concessions, it’s an area full of compliance traps. In this session, Peter breaks down the complexities and shows you how to apply the rules confidently to your clients.

This webinar covered:

• The legislative framework for LAFHA under the Fringe Benefits Tax Assessment Act.
  
• Eligibility tests: who qualifies and when the allowance is appropriate.
  
• The tax treatment of accommodation and food components.
  
• Common FBT concessions and exemptions available for employers.
  
• Record-keeping & substantiation requirements to stay compliant.
  
• Real-world case studies & ATO guidance to clarify tricky scenarios.
  
• And much, much more…