Business Equipment Award 2010 [MA000021]
Applies from: 01/07/2023
An employee must receive a meal allowance of $16.80 for each rest break.
The meal allowance will not apply where the employer provides a meal to an employee on overtime or the employee lives in the same locality in which the employee is working and can reasonably return home for a meal.
$16.80 for a meal
This is a type of expense allowance where we would not expect the employee to claim a deduction for this in their tax return
Withhold tax from this allowance
This allowance forms part of ordinary times earnings
Include this allowance for payroll tax purposes
Include this allowance as part of gross wages
Gross PAYEVNTEMP47