Marine Towage Award 2010 [MA000050]
Applies from: 01/07/2023
Where an employee is not at their home port and is required to eat and/or sleep ashore the following allowances will be payable:
Allowance |
|
$ |
|
Breakfast |
14.71 |
Lunch |
17.23 |
Dinner |
27.75 |
Accommodation |
80.19 |
Total daily allowance |
139.88 |
An employee will only be entitled to the accommodation allowance if:
●the place at which the employee sleeps is not their usual place of residence; and
●the employee produces evidence to the reasonable satisfaction of the employer that the employee has properly incurred expenditure on the provision of accommodation for themself for the night or nights in question.
(iii) In the case of casual employees, the provisions of clause 16.3(d) only apply if the casual employee is engaged to perform work on a vessel at a port that is not the home port of the permanent employees in the vessel’s crew.
$100.90 per day
This is a type of expense allowance where we would expect the employee to claim a deduction for this in their tax return
Do not withhold from this allowancd
This allowance should not form part of ordinary times earnings
Include this allowance for payroll tax purposes
Show the allowance separately in the allowance box
Other PAYEVNTEMP8