When an employee goes to a work-related meeting, training course or conference they may need to stay overnight. Employees often stay because the event is too far from their home to reasonably go home each night. They might also stay for networking or team building. In either case, their accommodation or accommodation payment is tax exempt.
The exemption also covers accommodation needed on the way to attend a meeting, training course or conference.
Depending on the circumstances, the multiple workplace rule or the 2 or 3 year time based exemption for out of town secondments or capital projects may also apply.
Last updated:
17 Jun 2021