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.
$26.52 per hour for a maximum of 8 hours per 24 hour period
This isn't technically an allowance, more a payment for hours worked
Withhold tax from these payments
Include super to the extent that it is within ordinary hours
Include this allowance for payroll tax purposes
Include this as part of gross wages