30Living‑away‑from‑home allowance benefits

#### 30 Living‑away‑from‑home allowance benefits (1) Where: (a) at a particular time, in respect of the employment of an employee of an employer, the employer pays an allowance to the employee; and (b) it would be concluded that the whole or a part of the allowance is in the nature of compensation to the employee for: (i) additional expenses (not being deductible expenses) incurred by the employee during a period; or (ii) additional expenses (not being deductible expenses) incurred by the employee, and other additional disadvantages to which the employee is subject, during a period; by reason that the duties of that employment require the employee to live away from his or her normal residence; the payment of the whole, or of the part, as the case may be, of the allowance constitutes a benefit provided by the employer to the employee at that time. (2) If: (a) at a particular time after 10 October 1991, in respect of the employment of an employee of an employer, the employer pays an allowance to the employee; and (b) the employee’s usual place of employment is on an oil rig, or other petroleum or gas installation, at sea; and (c) the employee is provided with residential accommodation at or near that usual place of employment; and (d) the allowance is expressed to be paid as a living‑away‑from‑home allowance; and (e) no part of the allowance is covered by subsection (1); and (f) it would be concluded that the whole or a part of the allowance is in the nature of compensation to the employee for disadvantages to which the employee is subject, during a period, by reason that the duties of that employment require the employee to live away from his or her usual place of residence; the payment of the whole of the allowance constitutes a benefit provided by the employer to the employee at that time.