An employee engaged on a job which qualifies the employee to the provisions of clause 21.10 and who is required to reside elsewhere than on the site (or adjacent to the site and supplied with transport) must be paid the fares allowance of $12.65 per day.
What to pay
$12.65 per 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?