Workplace Injury Rehabilitation and Compensation Act 2013

If the accommodation allowance paid or payable to a worker in respect of a night's absence from the worker's usual place of residence exceeds the exempt rate, remuneration includes that allowance only to the extent that it exceeds the exempt rate.

For the purposes of this clause, the exempt rate for the financial year concerned is—

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

if no determination referred to in paragraph (a) is in force, the rate prescribed by the regulations under section 30(3)(b) of the Payroll Tax Act 2007.