Nurses Award 2010 [MA000034]
Applies from: 01/07/2023
An employee will be supplied with an adequate meal where an employer has adequate cooking and dining facilities or be paid a meal allowance of $15.20 in addition to any overtime payment as follows:
$15.20 for the first meal and $13.70 for an extra meal after every 4 hours
This is an allowance paid for working overtime and receiving a meal.
Only withhold tax on the amount above the ATO limit. Currently the ATO limit is $31.95
This allowance should not form part of ordinary times earnings
Include this allowance for payroll tax purposes
The amount below the ATO threshold should be excluded. The amount above the threshold should be shown separately as an allowance
Not applicable below the threshold. Above the threshold should be Meals