A driver engaged in the transport of bulk dangerous goods or carting explosives in accordance with the Australian Explosives Code by Public Road must receive an allowance of $21.03 per day. Bulk dangerous goods are those goods defined as such in the Australian Dangerous Goods Code as amended from time to time.
What to pay
$21.03 per day
This allowance is based on a working condition or a disability as part of working a shift.
Should you withhold tax?
Withhold tax from this allowance
Should super be paid on this allowance?
This allowance forms 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?
Include this allowance as part of gross wages
How should it be reported for Single Touch Payroll?