A pilot on a tour of duty as per clause E.6.5 will be paid a DTA of $5.20 per hour or part thereof calculated from arrival or departure from the operational base. Where breakfast,lunch and dinner are provided,a DTA of $1.86 per hour or part thereof will apply instead.
What to pay
$1.89 per hour or part thereof from arrival at until departure from the operational base
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?