Where a regional cabin crew member commences a tour of duty from a layover port,which involves duty in excess of 30 minutes in a meal period,as specified below,they must be provided with a meal or paid the appropriate meal allowance.
0630 to 0800 hours
1200 to 1330 hours
1800 to 2000 hours
What to pay
$21.98 for breakfast, $25.34 for lunch and $57.21 for dinner as required
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?