PAYROLL TAX ACT 2007 - SECT 30 Accommodation allowances

PAYROLL TAX ACT 2007 - SECT 30

    (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.

Division 7—Contractor provisions