Hi my name is Ian Lindgren and I am the CEO of PayMe Australia the premier prividers of LAFHA in Australia.
Pumpeng, you will not attract FBT on the amount you are paying your employee because it is whithin the limits set down by the ATO on 1 April 2011. Do you know that you can also pay your employee LAFHA accommodation allowance and not attract FBT?
You can also pay your employee some or all of the following:
•Travel expenses from your permanent residence to your new (temporary) location. This includes fuel, transport, meal and accommodation costs based on receipts.
•Temporary accommodation at the permanent location up to 21 days.
•Temporary accommodation at new location limited to an occupancy period that begins seven days before you start work at the new location and ends when you could reasonably be expected to occupy long-term accommodation by lease; this is four weeks.
•Connection or reconnection of gas, electricity and telephone services to your new home so long as you had these connected at your permanent home.
•The costs of removal, storage, packing, unpacking and insurance of household effects, including pets.
None of which attracts FBT, or costs you anything so long as you follow the guidelines.
PayMe can advise employers on the guidelines, and specically the need to file certain documents as required.
PayMe also has a LAFHA Calculator on its web site.