Payroll Tax Act 1971

For this Act, a reference to wages does not include a reference to an accommodation allowance—

paid or payable to an employee for a night’s absence from the employee’s usual place of residence; and

that is not more than the exempt rate.

If an accommodation allowance paid or payable to an employee for a night’s absence from the employee’s usual place of residence is more than the exempt rate, the allowance comprises wages for this Act only to the extent it is more than the exempt rate.

The exempt rate, for a financial year, is—

the total reasonable amount for daily travel allowance expenses using the lowest capital city for the lowest salary band for the year decided by the Commissioner of Taxation of the Commonwealth for the Income Tax Assessment Act 1997 (Cwlth), section 900-50; or

if no decision mentioned in paragraph (a) is in force—the rate prescribed under a regulation.