Costs of accommodation and meals
76 Costs of accommodation and meals
The cost of accommodation for the worker is the relevant amount set out in a public ruling by the Commonwealth Commissioner of Taxation in relation to reasonable allowance amounts for the year in which the costs were incurred.
The relevant amount, for accommodation, is the amount that would be allowed for an employee on the lowest salary for which allowances are given for the place where the employee was accommodated.
The worker is not entitled to payment for a meal unless the meal is eaten while the worker—
is travelling to or from a place to receive medical treatment or rehabilitation services for which compensation is payable; or
is at a place to receive medical treatment or rehabilitation services for which compensation is payable; or
is staying at accommodation for which compensation is payable under this part.
In this section:
accommodation, for a worker, includes meals for the worker, other than a meal to which the worker is not entitled to payment because of subsection (3).
public ruling—see the Taxation Administration Act 1953 (Cwlth), schedule 1, section 358-5 (What is a public ruling?).
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