Where the employer can't provide meals free of charge directly to employees required to live in a camp, the employer shall:
pay an allowance of $225.07 for every complete week the employee is available for work, or in the case of broken weeks $32.12 per day including any Saturday or Sunday if the employee is in camp and available for work on the working days immediately preceding and succeeding each Saturday and Sunday. If an employee is absent without the employer’s approval on any day, the allowance will not be payable for that day. If such unauthorised absence occurs on a working day immediately preceding or succeeding a Saturday or Sunday, the allowance will not be payable for Saturday and Sunday.
reimbursement for food reasonably bought or the reasonable cost of meals eaten in the nearest recognised centre plus $32.12 per day (not including Saturday and Sunday)
This is a type of expense allowance where we would expect the employee to claim a deduction for this in their tax return
Do not withhold from this allowancd
This allowance should not form part of ordinary times earnings
Include this allowance for payroll tax purposes
Show the allowance separately in the allowance box