Distant work (i) An employee required to remain temporarily away from the employee’s usual residence because the employee is working temporarily in a locality away from the employee’s usual workplace must be paid travelling time for necessary travel between the locality and the employee’s usual workplace and expenses. (ii) After each four week period on distant work an employee is entitled to be paid for a return fare reasonably incurred for personal travel between the locality and the employee’s usual residence,unless such distant work is inherent in the normal work of the employee. Travelling time payment (i) The rate of pay for travelling time is ordinary time and on Sundays and public holidays is time and a half. (ii) The maximum travelling time to be paid for is 12 hours out of every 24 hours or,when a sleeping berth is provided by the employer for all-night travel,eight hours out of every 24 hours.
payment at the minimum hourly rate (including any relevant all purpose allowance) for all time spent necessarily travelling between the locality and the usual workplace for a maximum of 12 hours per dayMAvehcmanud
This isn't technically an allowance, more a payment for hours worked
Withhold tax from these payments
Include super to the extent that it is within ordinary hours
Include this allowance for payroll tax purposes
Include this as part of gross wages