Allowance Description
Living away allowance—on distant work the employer must provide reasonable board and lodging or pay a living away allowance of $701.21 per week but such allowance will not be wages. In the case of broken parts of a week occurring at the beginning or end of a period of distant work the allowance will be all living expenses, actually and reasonably incurred, but not exceeding the said amount.
What to pay
$701.21 per week
Notes
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?
Other PAYEVNTEMP8