Mining Industry Award 2010 [MA000011]
Applies from: 01/07/2023
$19.36 at the completion of every 4 hours of overtime if work is to continue after 4 hours
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