First wish everybody all good.Second I want to ask a question about LAFHA. I and my spouse have lived and worked in Australia for more than 4 years under 457. Previously my spouse claimed LAFHA from the company. Now my spouse left Australia, only I work here in an other company under a new work visa. Can I continue claiming the LAFHA from my company ? As you know according to LAFHA regulation, LAFHA will cease after 4 years living in Australia. I have lived here 4 years, but I never claimed LAFHA from current company. Can I claim from now under the new 457 ? Thanks for any suggestion. Best regards.

Hi,
To start with, I don't have a clear answer for you but I'll explain what I know so far after several discussions with ATO. I'm in a similar position than you except I'm with the same company still.
1. ATO says I'd be eligible for LAFHA as long as the conditions are met ie. I'm planning to return to my home country. Generally limit for LAFHA is for years though but as ATO said, if other conditions are met, then it is ok.
2. You can get a private tax ruling on your eligibility
3. My company is not administering LAFHA anymore since their tax advisors have adviced that 4 years is the limit and FBT would be payable after this 4 years ( we're still twisting arms about this)
4. I've asked ATO about this 4 year limit and it does not seem to apply if other conditions are met
5. I've asked ATO about if one would return to their home country for few years and then return to OZ or if the company would change after this 4 years, if one would be eligible for LAFHA again and the response has been that my question does not make much sense since blahblahblah "if the conditions are met, person is eligible for lafha"

So good luck...