Every employee who is required to attend a race meeting must be paid a racecourse attendance allowance calculated as follows:
(a) where the racecourse is situated within 75 kilometres of the employee’s place of employment:$23.70;
(b) where the racecourse is more than 75 kilometres from the employee’s place of employment,the allowance in clause 14.1(a) plus $5.58 for each additional 50 kilometres or part thereof that the racecourse is situated from the place of employment.
What to pay
$23.70 per occasion, with an extra $5.58 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
Should you withhold tax?
Withhold tax from this allowance
Should super be paid on this allowance?
This allowance forms part of ordinary times earnings
Should payroll tax be paid on this allowance?
Include this allowance for payroll tax purposes
How is it treated on the payment summary?
Include this allowance as part of gross wages
How should it be reported for Single Touch Payroll?