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PAYROLL TAX ACT 2007 - SECT 30
Accommodation allowances
30 Accommodation allowances
(1) For the purposes of this Act,
"wages" do not include an accommodation allowance paid or payable to an
employee in respect of 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 in respect of a night’s absence
from the person’s usual place of residence exceeds the exempt rate,
"wages" include that allowance only to the extent that it exceeds the
exempt rate.
(3) For the purposes of this section, the
"exempt rate" for the financial year concerned 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 referred to in
paragraph (a) is in force, the rate prescribed by the regulations.
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