30Accommodation allowances

30 Accommodation allowances (1) For 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 it exceeds the exempt rate. (3) For 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 mentioned in paragraph (a) is in force, the rate prescribed by regulation.