the provision of reasonable board and lodging or a reasonable allowance to cover the cost incurred for board and lodging,not exceeding the amount calculated at the rate of $431.08 per week.
What to pay
up to $438.45 per week to cover the cost of board and lodging
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?