Exempt Rate - Accommodation allowance

... 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.

The ATO determination for the 2021-22 financial year is TD2021/6, Table 1.