Can someone explain to me how "board" and "lodging" differ from rent? From the ATO "Payment by family members of an amount for "board and lodging" 17. Arrangements of this nature, whether the payment is said to be for board only or for lodging only or for both, are considered to be in the nature of domestic arrangements not giving rise to the derivation of assessable income by the recipient of the payments. It follows that the question of income tax deductions for losses and outgoings does not arise." I am considering renting a room in my ppor to my brother. Would it be tax free as he is family?