When is an employee Living Away From Home

This provides some guidance on when an employee is considered to be "Living Away From Home" (LAFH) for the purposes of the FBT Act.

The following table details the key requirements for a person to be considered to be LAFH, and provides some guidance on what to look for to determine whether each of the key requirements is satisfied.

Key Requirements Factors that tend to indicate an employee is LAFH Factors that tend to indicate an employee is not LAFH
As a result of the employee being required to work at an alternate location the employee has to live away from their usual place of residence; AND

In order to undertake a new job, the employee has to live away from their normal home.

Had the employee not been offered the job, they would have continued to live at their usual home.

There is no need for the employee to live away from their normal home in order to perform the job.

The employee has relocated (i.e. found a new home) to enable them to take up the new job

The employee was moving anyway, and was lucky to be offered a job at the location they were moving to.

The employee has a transitory lifestyle, and moves all the time as part of their work, hence does not really have a usual home.

The requirement to work at the alternate location is for a set time period AND

Employee is on a fixed term contract at the University OR

The requirement for an employee to work at the alternate location is for a set time period.

Employee is an ongoing ANU employee with a permanent job location.

The employee intends to return to the location of their usual place of residence once the work commitment has ceased.

This test is based upon an individual's intentions. However, the following factors can be a useful guide to clarify the nature of those intentions:

  • Employee retaining ties to usual home (e.g. retain ownership/lease, family/friends might look after home while absent etc.)
  • Family remaining in usual home while employee lives away from home.
  • Address details on Drivers License/Electoral role continue to be usual home

This test is based upon an individual's intentions. However, the following factors can be a useful guide to clarify the nature of those intentions:

Employee severs ties with previous home (e.g. sells house, family moves, children enrolled in schools in new location, buy house in new location etc)

Finance and Business Services can provide advice in relation to specific scenarios.