Occupancy information is useful for efficient energy management in the building sector. The massive high-resolution electrical power consumption data collected by smart meters in the advanced metering infrastructure (AMI) network make it possible to infer buildings' occupancy status in a non-invasive way. In this paper, we propose a deep learning model called ABODE-Net which employs a novel Parallel Attention (PA) block for building occupancy detection using smart meter data. The PA block combines the temporal, variable, and channel attention modules in a parallel way to signify important features for occupancy detection. We use two smart meter datasets widely used for building occupancy detection in our performance evaluation. A set of state-of-the-art shallow machine learning and deep learning models are included for performance comparison. The results show that ABODE-Net significantly outperforms other models for all experimental cases, which prove its validity as a solution for non-invasive building occupancy detection.