Where first class accommodation is available in the area and cannot be or has not been provided,the employer will pay the pilot a disability allowance of up to $22.60 per night if such is not provided. The payment of this allowance will not be deemed permissive avoidance of the obligations of the company to provide first class accommodation.
What to pay
$22.99 per night
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?