Manufacturing and Associated Industries and Occupations Award 2010 [MA000010]
Back to searchApplies from: 01/07/2023
A meal allowance of $16.81 must be paid to an employee on each occasion the employee is entitled to a rest break in accordance with except in the following circumstances:
If an employee has provided a meal or meals on the basis that they have been given the notice to work overtime and the employee is not required to work overtime or is required to work less than the amount advised, they must be paid the prescribed meal allowance for the meal or meals which they have provided but which are surplus.
$16.81 for a meal
This is an allowance paid for working overtime and receiving a meal.
Only withhold tax on the amount above the ATO limit. Currently the ATO limit is $31.95
This allowance should not form part of ordinary times earnings
Include this allowance for payroll tax purposes
The amount below the ATO threshold should be excluded. The amount above the threshold should be shown separately as an allowance
Not applicable below the threshold. Above the threshold should be Meals