Travelling Expenses - Forward And Return Journey - Travel Time Allowance


Award Definition

Building and Construction General On-site Award 2010 [MA000020]

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Applies from:

Allowance Description

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:

  • be provided with appropriate transport or be paid the amount of a fare on the most appropriate method of public transport to the job and any excess payment due to transporting tools if such is incurred, and 
  • be paid for the time spent in travelling,at ordinary rates up to a maximum of 8 hours per day for each day of travel. 


What to pay

Payment at the minimum hourly rate (including any relevant all purpose allowance) for travel time from the transport terminal to work. Maximum payment of 8 hours per day.

Notes

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.

Should you withhold tax?

Do not withhold if the allowance is deductible e.g. overnight travel. Withhold for travel payments like part day travel.

Should super be paid on this allowance?

Deductible transport payments are not included for ordinary times earnings. Non deductible travel is included for ordinary times earnings

Should payroll tax be paid on this allowance?

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

How is it treated on the payment summary?

For deductible travel, show it separately as an allowance. For non deductible travel, include as part of gross payment

How should it be reported for Single Touch Payroll?

If it is overnight transport - Transport. Otherwise, use Gross PAYEVNTEMP47

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