Australian Capital Territory Current Acts

PAYROLL TAX ACT 2011 - SECT 30

    (1)     For this Act, "wages", for a financial year, does not include an accommodation allowance paid or payable to an employee for a night's absence from the person's usual place of residence that does not exceed the exempt rate.

    (2)     If the accommodation allowance paid or payable to an employee for a night's absence from the person's usual place of residence exceeds the exempt rate, "wages" includes the allowance only to the extent that it exceeds the exempt rate.

    (3)     The Minister may determine the exempt rate for a financial year.

    (4)     For this section, the exempt rate for a financial year is—

        (a)     the total reasonable amount for daily travel allowance expenses using the lowest capital city for the lowest salary band for the financial year determined by the Commissioner of Taxation of the Commonwealth; or

        (b)     if no determination mentioned in paragraph (a) is in force—the rate determined by the Minister under subsection (3).

    (5)     A determination under this section is a notifiable instrument.

Note     A notifiable instrument must be notified under the Legislation Act

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