{"id":"F2024L00332","name":"Fringe Benefits Tax Assessment (Adequate Alternative Records – Fly-in Fly-out and Drive-in Drive-out Employees) Determination 2024","slug":"fringe-benefits-tax-assessment-adequate-alternative-records-fly-in-fly-out-and-drive-in-drive-out-em","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":442319,"registerId":"F2024L00332-fast-fetch-1775957358207","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Fringe Benefits Tax Assessment (Adequate Alternative Records – Fly-in Fly-out and Drive-in Drive-out Employees) Determination 2024","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\ntitle: 21. Draft LI_LAFHA FIFO or DIDO worker (Section 31F_31E)\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![Commonwealth Coat of Arms of Australia](image.001.png)\n\n \n\nFringe Benefits Tax Assessment (Adequate Alternative Records – Fly-in Fly-out and Drive‑in Drive-out Employees) Determination 2024\n\nI, Ben Kelly, Deputy Commissioner of Taxation, make the following determination.\n\nDated  28 February 2024\n\nBen Kelly\n\nDeputy Commissioner of Taxation\n\n \n\n \n\n \n\nContents\n\n1  Name\n\n2  Commencement\n\n3  Authority\n\n4  Definitions\n\n5  Specified matters\n\n6  Adequate alternative records\n\n \n\n1  Name\n\n  This instrument is the Fringe Benefits Tax Assessment (Adequate Alternative Records – Fly-in Fly-out and Drive-in Drive-out Employees) Determination 2024.\n\n2  Commencement\n\n (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The whole of this instrument 1 April 2024. 1 April 2024.\n\n\nNote: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3  Authority\n\n  This instrument is made under section 123AA of the Act.\n\n4  Definitions\n\nNote: A number of expressions used in this instrument are defined in section 136 of the Act, including the following:\n\n(a) living-away-from-home allowance fringe benefit;\n\n(b) normal residence.\n\n  In this instrument:\n\nAct means the Fringe Benefits Tax Assessment Act 1986.\n\n5  Specified matters\n\n (1) For the purposes of subsection 123AA(2) of the Act, the following matters are specified:\n\n (a) the FBT year ending 31 March 2025 and all subsequent FBT years;\n\n (b) the statutory evidentiary document consisting of the declaration referred to in paragraph 31F(1)(b) of the Act;\n\n (c) the class of persons described in subsection 5(2); and\n\n (d) the alternative records described in section 6.\n\n (2) The class of persons described for the purposes of paragraph 5(1)(c) are employers that are either reducing the taxable value of a living-away-from-home allowance fringe benefit described in section 31A of the Act, or that have provided an exempt accommodation expense payment benefit described in section 21 of the Act or an exempt residual benefit described in subsection 47(5) of the Act, in circumstances where:\n\n (a) the employer provided an employee with a living-away-from-home allowance fringe benefit, an exempt accommodation expense payment benefit, or an exempt residual benefit consisting of the use of a unit of accommodation in a year of tax;\n\n (b) the employee has residential accommodation at or near their usual place of employment;\n\n (c) the employee works on a fly-in fly-out and/or drive-in drive‑out basis such that they satisfy section 31E of the Act;\n\n (d) the employer was not given a declaration that satisfies the requirements of paragraph 31F(1)(b) and subsection 31F(2) of the Act; and\n\n (e) the employer relies on the adequate alternative records provision contained in subsection 123AA(1) of the Act.\n\n6  Adequate alternative records\n\n (1) Records are adequate alternative records for the purposes of paragraph 5(1)(d) if they are written in English and contain the following information:\n\n (a) the name of the employee who received the benefit;\n\n (b) the address of that employee’s normal residence;\n\n (c) confirmation that it is reasonable to expect the employee will resume living at their normal residence when their duties of employment no longer require them to live away from it;\n\n (d) the dates (inclusive) that the employee’s duties of employment required them to live away from their normal residence; and\n\n (e) the address of each place the employee actually resided at when their duties of employment required them to live away from their normal residence.\n\n (2) The information specified in subsection 6(1) may be contained in:\n\n (a) any type of record; and\n\n (b) any number of records.\n","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"This determination specifies which alternative records are adequate for a clearly defined class of employers for purposes of subsection 123AA(1) and the matterslisted in subsection 123AA(2). It clarifies evidentiary content and application (s5(1)-(2), s6) but does not itself broaden or narrow the statutory categories of benefits or employees beyond those expressly listed."},"complexity_factors":["Cross-references to multiple Act provisions (statutory declaration in s31F(1)(b), FIFO/DIDO test in s31E, benefit types in s31A, s21 and s47(5), and the adequate alternative records rule in s123AA) increase interpretive complexity (see s5(1)(b)-(c), s5(2)).","Narrow, conditional class of employers defined by multiple conjunctive requirements (benefit provided, employee residence status, FIFO/DIDO work pattern, absence of declaration, and reliance on s123AA) requires factual testing for applicability (s5(2)(a)-(e)).","Specific content requirements for alternative records (English language; five required data items) impose precise compliance obligations on employers (s6(1)).","Flexibility on format and fragmentation (any type and any number of records allowed) reduces formality but creates evidentiary uncertainty about sufficiency in practice (s6(2)).","Operates from a specified commencement date and applies to the FBT year ending 31 March 2025 and subsequent years, so record-keeping systems must be updated by that date (s2(1), s5(1)(a)).","Instrument is made under s123AA of the Act, so its effect depends on interplay between delegated administrative specification and the statutory rule; users must reconcile both (s3, s5(1)(d))."],"plain_english_summary":"**Fringe Benefits Tax Assessment (Adequate Alternative Records – FIFO/DIDO) Determination 2024**\n\nThis determination sets the written alternative records employers must keep when FIFO/DIDO employees receive living‑away‑from‑home allowances or employer‑provided accommodation but the employer did not receive the employee’s statutory declaration. It applies from the FBT year ending 31 March 2025 (s5(1)).\n\nTo rely on subsection 123AA(1) employers must retain English records listing employee name, normal residence, confirmation they will resume it, inclusive dates away and each address stayed (s5(2), s6), shifting compliance and evidentiary responsibility onto employers."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This Determination remains tightly scoped to its original purpose. It implements the specific power in section 123AA of the FBT Act to specify alternative records for particular classes of employers. It does not expand beyond the FIFO/DIDO context or create broader exemptions."},"complexity_factors":["Short instrument: only 6 operative sections plus standard machinery provisions","Minimal defined terms: only 1 explicit definition ('Act'), with 2 terms incorporated by reference from the parent Act","Single purpose: creates one specific exemption/alternative for one class of taxpayers (FIFO/DIDO employers)","No nested exceptions or conditional logic beyond the basic 'if you meet these criteria, you can use these records' structure","Clear cross-referencing to specific sections of the Fringe Benefits Tax Assessment Act 1986 (sections 21, 31A, 31E, 31F, 47(5), 123AA, 136) but these are straightforward pointers rather than complex integration","Simple record-keeping requirements: 5 specific data points listed in plain language"],"plain_english_summary":"This Determination lets employers of FIFO/DIDO workers use alternative records instead of a signed employee declaration to claim tax concessions on accommodation or living-away-from-home benefits. \n\nIt affects employers in mining, construction, oil & gas and similar industries by permitting rostering systems, HR files, booking confirmations and other documents to prove home address, work dates and temporary accommodation—reducing practical barriers to compliance while keeping verification for tax purposes."}},"importantCases":[],"_links":{"self":"/api/acts/fringe-benefits-tax-assessment-adequate-alternative-records-fly-in-fly-out-and-drive-in-drive-out-em","history":"/api/acts/fringe-benefits-tax-assessment-adequate-alternative-records-fly-in-fly-out-and-drive-in-drive-out-em/history","analysis":"/api/acts/fringe-benefits-tax-assessment-adequate-alternative-records-fly-in-fly-out-and-drive-in-drive-out-em/analysis","conflicts":"/api/acts/fringe-benefits-tax-assessment-adequate-alternative-records-fly-in-fly-out-and-drive-in-drive-out-em/conflicts","importantCases":"/api/acts/fringe-benefits-tax-assessment-adequate-alternative-records-fly-in-fly-out-and-drive-in-drive-out-em/important-cases","documents":"/api/acts/fringe-benefits-tax-assessment-adequate-alternative-records-fly-in-fly-out-and-drive-in-drive-out-em/documents"}}