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Non-Regular LAFHA components
• Child Education Expenses
In additional to the regular LAFHA components, international staff members on a subclass 457 visa may also package child education expenses for children in full time education at a school, college or university and who are under the age of 25 years at the time the benefit was provided (it does not include child care).
Education fees relating to the international staff member’s children for the period of time they are on a 457 visa are FBT exempt if the following three conditions are met:
 education is on a full time basis;
 education is provided at a school, college or university or by a private tutor; and
 the child is under the age of 25.
Child education benefits which can be packaged include:
 education costs - school fees including application fees; cost of extra curricula activities held at the school and the cost of tutors; and
 non-fee costs including text books, stationery, calculators and school uniforms.

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