The multiple workplace rule is a tax exemption on accommodation. It is for employees working at different places away from home for a long time.
Workplaces that are more than a 2 hour round trip from an employee's home are known as remote locations. Accommodation or accommodation payments employers provide while employees are working at remote locations for a long period are exempt from tax.
If employees have different workplaces for a limited time, the 2 or 3 year time limit based exemption may apply.
The multiple workplace rule can also apply if an employee is sent on a short term business trip to another location but continues to have ongoing duties at their normal place of work.
You will need to consider the office the employee is appointed to work from before applying the multiple workplace rule.