Quote is from Oz taxation site. I looked into this when we first decided to migrate. To me it reads if you don't show intention of returning to the UK you may find you will have to pay it back. Don't quote me on it as I haven't spoken to anyone in the know but thats the way I read it. I hope not because it would be a nice loophole for people on temp visas to exploit.intention or expectation of the employee returning to live at the former place of residence on cessation of work at the temporary job locality.
Mind you it does also state thatWhy does it have to be sooooo complicated. When we first looked into the move I spent hours reseaching all the options. All the pros and cons of each option and not one of them was straight forward.If the employee is one of a class of employees, (e.g., diplomats posted overseas, foreign experts employed in Australia, construction workers at a remote construction site, etc.) who could reasonably be expected by the employer to satisfy the tests set out in paragraphs 11-25 of living away from the usual place of residence, and the allowance is paid to compensate for additional costs (as explained in paragraph 28) that the employees could be expected to incur through having to live away from home, the allowance will constitute a living-away-from-home allowance in terms of section 30.
For those on the temp visas here is the site I used in my research http://law.ato.gov.au/atolaw/view.ht...MT2030/NAT/ATO