Allowance Description
An employee must be paid for all time up to a maximum of 8 hours in any period of 24 hours at the rate prescribed by clause 16.1 where a long distance operation is delayed because of breakdowns or impassable highways. Provided that the employee must take all reasonable steps to minimise the period of delay.
What to pay
$24.11 per hour for a maximum of 8 hours per 24 hour period
Notes
This isn't technically an allowance, more a payment for hours worked
Should you withhold tax?
Withhold tax from these payments
Should super be paid on this allowance?
Include super to the extent that it is within ordinary hours
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 as part of gross wages
How should it be reported for Single Touch Payroll?
Gross PAYEVNTEMP47
