Away From Home Base - Transport Between Home And Base Airport Allowance - Employer Has Elected To Pay A Per Km


Award Definition

Air Pilots Award 2010 [MA000046]

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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 cost thereof between the pilot’s home and their base airport irrespective of time of departure or return,provided that the employer may elect to pay the pilot an allowance of $0.78 per kilometre instead of provision of transport. Provided further that this will be for a maximum of 100 kilometres return.

What to pay

$0.78 per km up to a maximum of 100km

Notes

This is a type of transport payment. You will need to determine if it is deductible or not. Generally overnight travel and travel between locations is deductible but part day travel is not.

Should you withhold tax?

Do not withhold if the allowance is deductible e.g. overnight travel. Withhold for travel payments like part day travel.

Should super be paid on this allowance?

Deductible transport payments are not included for ordinary times earnings. Non deductible travel is included for ordinary times earnings

Should payroll tax be paid on this allowance?

The exempt portion (up to $280.75 per day) is not included for payroll tax purposes and is exempt. The amount above that is included for payroll tax purposes

How is it treated on the payment summary?

For deductible travel, show it separately as an allowance. For non deductible travel, include as part of gross payment

How should it be reported for Single Touch Payroll?

If it is overnight transport - Transport. Otherwise, use Gross PAYEVNTEMP47

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