Where the total travel time to and from the sleeping quarters and the shed exceeds one hour per day,an allowance of 85.6% of the standard rate per hour will be payable to the employee for all time in excess of such hour.
What to pay
$17.47 per hour for all travel time in excess of 1 hour a day
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?