Allowance Description
Where a pilot will be away from home base for more than 48 hours, the employer will, upon request by the pilot, provide suitable transport or the reimbursement of the cost of transport between the pilot’s home and their base airport irrespective of the time of departure or return, provided that the employer may elect to pay the pilot an allowance of $0.98 per kilometre instead of provision of transport. Provided further that this will be for a maximum of 100 kilometres return.
What to pay
$2.63 per hour or part thereof from arrival at until departure from the operational base
Notes
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?
Other PAYEVNTEMP8