176DAccommodation allowance

#### 176D Accommodation allowance (1) The witness is entitled to a payment (the accommodation allowance) towards meeting the expenses that the witness incurs for accommodation when the witness is necessarily absent overnight from the witness’s residence to comply with a notice to attend given under subsection 335(2) of the Act. (2) The amount of the accommodation allowance is the amount calculated at the accommodation rate specified in the Taxation Office Determination for the lowest salary range. (3) The amount must be calculated having regard to: (a) the time of the latest public transport by which the witness could conveniently travel to the specified place in a reasonable time before the witness’s required attendance; and (b) the time by which the witness could conveniently return to the witness’s work or residence using the earliest public transport in a reasonable time after the witness’s attendance at the specified place.