Non, on est pas eligible.
ATO a publie un communique il y a un moment pour mettre en garde les WHV contre les agences ‘frauduleuses’ qui essayent d’arnaquer les WHV en leur promettant la LAFHA, et ont confirme que les WHV n’y ont pas droit (logique, vu que c’est un tax break reserve aux gens qui doivent se deplacer et vivre en dehors de leur lieu de residence habituel a cause de la nature de leur travail).
Je n’arrive plus a retrouver le lien, mais voila ce qu’on trouve sur le site de ATO:
Income tax: can a foreign national who enters Australia on a working holiday maker visa qualify for living-away-from-home allowance fringe benefits?
1. No.
2. Allowances described as either living-away-from-home, subsistence, location or living allowances which are paid to a foreign national working in Australia on a working holiday maker (WHM) visa do not qualify as living-away-from-home allowance (LAFHA) benefits under section 30 of the Fringe Benefit Tax Assessment Act 1986 (FBTAA). These allowances should be treated as income and are subject to PAYE taxation.
3. The prime purpose of a WHM visa is for a holiday and this is a requirement for the granting of the visa. Any work undertaken in the course of living in Australia whilst on a WHM visa is meant to be incidental to the holiday and solely to supplement funds of the visitor.
4. To qualify as a LAFHA fringe benefit an allowance must be in the nature of compensation to the employee for additional expenses incurred as a consequence of an employee being required to live away from his or her usual place of residence in order to perform the duties of that employment.
5. A foreign national who enters Australia on a WHM visa is unable, in view of the conditions of that visa, to demonstrate a causal connection between any additional expenses incurred whilst living in Australia and a requirement to live away from their usual residence overseas to undertake that employment. WHM visas are granted so that a person has an opportunity to holiday in Australia and supplement their funds through incidental work. Any additional expenses incurred by such a person as a consequence of living away from their usual place of residence overseas arise by reason of undertaking a holiday and not as a consequence of their incidental employment.
6. Foreign nationals working in Australia on temporary visas, which are not WHM visas, may still qualify for LAFHA benefits. Miscellaneous Taxation Ruling MT 2030 outlines the ATO’s views on what is necessary for a person to qualify for LAFHA fringe benefits.
, le il y a 14 années et 7 mois.
