Allowance Description
When a pilot is required in the course of employment to layover from the pilot’s home base,the pilot will be reimbursed all costs necessarily incurred in relation to accommodation and meals,in addition to an allowance of
$27.97 per night. The additional allowance does not apply in the case of a temporary transfer from home base.
What to pay
reimbursement for the cost of accommodation and meals plus $27.97 per night
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