Daily Travel Allowance - Living At Home - Vehicle Allowance - Shearing Operations

Award Definition

Pastoral Award 2010 [MA000035]

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Last updated: 16 August 2021

Allowance Description
Where an employer instructs employees to use their own vehicle during working hours to relocate materials,equipment,or personnel either within the normal work location or on public thoroughfares,the employees will be paid an allowance of 0.91 cents per kilometre.

What to pay

$0.91 per km for return travel between home and the shed by the most direct practicable route


This allowance is paid for employees using their own car and is based on a cents per kilometre basis.

Should you withhold tax?

Kilometre allowances should not have tax withheld from them unless they are over the ATO threshold. This is currently $0.72 per kilometre. If they are over, the amount up to these thresholds is tax free and the remaining amount is taxable

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?

The exempt portion (up to $0.72 per km) is not included for payroll tax purposes and is exempt. The amount above this is included 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?


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