MA000008 Racecourse Attendance Allowance

Every employee who is required to attend a race meeting must be paid a racecourse attendance allowance calculated as follows:

where the racecourse is situated within 75 kilometres of the employee’s place of employment:$28.98,
where the racecourse is more than 75 kilometres from the employee’s place of employment, the allowance above plus $6.83 for each additional 50 kilometres or part thereof that the racecourse is situated from the place of employment.

$28.98 per occasion, with an extra $6.83 for each 50 km or part thereof travelled beyond 75 km from the place of employment

This is a type of expense allowance where we would not expect the employee to claim a deduction for this in their tax return

Withhold tax from this allowance

This allowance forms part of ordinary times earnings

Include this allowance for payroll tax purposes

Include this allowance as part of gross wages

Gross PAYEVNTEMP47

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