When an employee,after having worked overtime,or a shift for which they have not been regularly rostered,finishes work at a time when reasonable means of transport are not available,the employer must provide the employee with transport home,or pay the employee at the overtime rate for the time reasonably occupied in reaching home.
What to pay
overtime rates for time taken to get home
This isn't technically an allowance, more a payment for hours worked
Should you withhold tax?
Withhold tax from these payments
Should super be paid on this allowance?
Include super to the extent that it is within ordinary hours
Should payroll tax be paid on this allowance?
Include this allowance for payroll tax purposes
How is it treated on the payment summary?
Include this as part of gross wages
How should it be reported for Single Touch Payroll?