Horse and Greyhound Training Award 2010 [MA000008]
Applies from: 01/07/2023
Every employee who is required to attend a race meeting must be paid a racecourse attendance allowance calculated as follows:
$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