Per Diem Working in Australia

Hello, I am temporarily working in Australia and my employer is offering a fixed per diem rate per day to cover hotels, travel, subsistence etc. The amount they are offering is below the HMRC guidelines for the city / country. Therefore, can I be reimbursed tax free this fixed agreed amount? If the receipts per day are less than the fixed amount I am offered by the company, can I still able to claim the full allowance they offer or only the amount showing on the receipts I have? They want me to invoice them for the per diem amount and I want to check that the per diem is not taxable. Thank you in advance for your help.

Hi

Please refer to guidance at
EIM34000 - Special rules for employees travelling to work outside the United Kingdom: contents
and associated contents.

Thank you