Allowance Description
Where CASA approves an agricultural pilot to perform training and/or checking duties and that pilot is directed by their employer to undertake such training and/or checking of other pilots,they will be paid the greater of an additional 3% of the standard rate per hour or 100% of the commission payable above while in command of the aircraft.
What to pay
$30.98 per hour extra or the appropriate commission payable for the flight, whichever is greater
Notes
This allowance is based on performing a special duty or a certain area of responsibility
Should you withhold tax?
Withhold tax from this allowance
Should super be paid on this allowance?
This allowance forms 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?
Include this allowance as part of gross wages
How should it be reported for Single Touch Payroll?
Gross PAYEVNTEMP47