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Building and Construction General On-site Award 2010 [MA000020]
Back to searchApplies from: 01/07/2023
An employee who is sent by an employer to a job that qualifies the employee for distant work will be entitled to the following benefits:
reimbursement for the cost of the transport fare on the appropriate method of public transport to the job, any excess payment for transporting tools, $17.57 per meal plus $25.31 for the cost of transport and transporting tools from the transport terminal to home
This is a type of transport payment. You will need to determine if it is deductible or not. Generally overnight travel and travel between locations is deductible but part day travel is not.
Do not withhold if the allowance is deductible e.g. overnight travel. Withhold for travel payments like part day travel.
Deductible transport payments are not included for ordinary times earnings. Non deductible travel is included for ordinary times earnings
The exempt portion (up to $280.75 per day) is not included for payroll tax purposes and is exempt. The amount above that is included for payroll tax purposes
For deductible travel, show it separately as an allowance. For non deductible travel, include as part of gross payment
If it is overnight transport - Transport. Otherwise, use Gross PAYEVNTEMP47