(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.
What to pay
payment at the minimum hourly rate (including any relevant all purpose allowance) + 50% for all time spent necessarily travelling between the locality and the usual workplace for a maximum of 12 hours per day
This isn't technically an allowance, more a payment for hours worked
Should you withhold tax?
Withhold tax from these payments
Should super be paid on this allowance?
Include super to the extent that it is within ordinary hours
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 as part of gross wages
How should it be reported for Single Touch Payroll?