Western Australian Consolidated Regulations Western Australian Consolidated Regulations (1) An accommodation
allowance paid or payable by an employer to a person is exempt, to the extent
provided in subregulation (2), for the purposes of section 40(1)(d)
of the Act and the definition of specified exempt allowances in clause 1
in the Glossary to the Act.
(2) An accommodation
allowance is exempt to the extent that it does not exceed the amount
calculated by multiplying —
(a) the
rate allowed under subregulation (3); and
(b) the
number of business nights for which the allowance is paid or payable.
(3) The rate for the
purposes of subregulation (2)(a) is —
(a) if
the allowance is paid under an industrial award which specifies a rate of
accommodation allowance for a business night — the rate specified
in the award; or
(b)
otherwise, the rate per business night is —
(i)
for accommodation in Western Australia — $110;
(ii)
for accommodation elsewhere in Australia —
$145;
(iii)
for accommodation in another country — $200.