The allowance prescribed in clause 25.2 must be paid to employees employed on distant work (as defined in clause 24.1),when the work is carried out within a radius of 50 kilometres from the place where,with the employer’s approval,the employee is accommodated.
Apprentices will be entitled to a proportion of the allowances prescribed in clauses 25.2,25.3 and 25.4 in accordance with the following scale:
on the first year rate—75% of amount prescribed;
What to pay
$13.07 per day
This is a type of expense allowance where we would expect the employee to claim a deduction for this in their tax return
Should you withhold tax?
Do not withhold from this allowancd
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?
Include this allowance 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?