Away From Home Base - Transport Between Home And Base Airport Allowance - Employer Has Not Elected To Pay A Per Km

Award Definition

Air Pilots Award 2010 [MA000046]

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Last updated: 16 August 2021

Allowance Description

A pilot will be reimbursed an amount of $8.05 in respect of return travel between the pilot’s home and the pilot’s home base airport where a pilot signs on for duty or signs off from duty between the hours of 1900 and 0700. This allowance will not be paid to a pilot who is either provided with transport or the cost thereof or who is being paid the kilometre allowance prescribed in clause 20.3(b)(v).

What to pay

reimbursement for the cost of transport between home and the base airport


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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