(i) Where an employee is required by the employer to travel to or from engineering school,time spent travelling on rostered days off,Saturdays,Sundays or public holidays will be paid for at the appropriate penalty rate for a minimum of four hours.
(ii) For the purposes of this award,time spent travelling will not be included in the employee’s 10 hour break between periods of duty.
What to pay
appropriate penalty rate for a minimum of 4 hours
This isn't technically an allowance, more a payment for hours worked
Should you withhold tax?
Withhold tax from these payments
Should super be paid on this allowance?
Include super to the extent that it is within ordinary hours
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 as part of gross wages
How should it be reported for Single Touch Payroll?