Vehicle Allowance + Travelling Reimbursement


Award Definition

Aged Care Award 2010 [MA000018]

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Applies from: 01/07/2023

Allowance Description

Vehicle Allowance
An employee required and authorized to use their own motor vehicle in the course of their duties will be paid an allowance of not less than $0.96 per kilometre

Travelling Reimbursement

When an employee is involved in travelling on duty, if the employer cannot provide the appropriate transport, all reasonably incurred expenses in respect to fares,meals and accommodation will be met by the employer on production of receipted account(s) or other evidence acceptable to the employer. 

Provided further that the employee will not be entitled to reimbursement for expenses referred to above which exceed the mode of transport, meals or the standard of accommodation agreed with the employer for these purposes



What to pay

$0.96 per km

Notes

This allowance is paid for employees using their own car and is based on a cents per kilometre basis.

Should you withhold tax?

Kilometre allowances should not have tax withheld from them unless they are over the ATO threshold. This is currently $0.72 per kilometre. If they are over, the amount up to these thresholds is tax free and the remaining amount is taxable

Should super be paid on this allowance?

This allowance should not form part of ordinary times earnings

Should payroll tax be paid on this allowance?

The exempt portion (up to $0.72 per km) is not included for payroll tax purposes and is exempt. The amount above this is included for payroll tax purposes.

How is it treated on the payment summary?

Show the allowance separately in the allowance box

How should it be reported for Single Touch Payroll?

Car

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