Out-Port Meal Allowances


Award Definition

Marine Towage Award 2010 [MA000050]

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Applies from: 01/07/2023

Allowance Description

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



What to pay

$18.70 for breakfast, $21.90 for lunch and $35.27 for dinner, per day

Notes

This is a type of expense allowance where we would not expect the employee to claim a deduction for this in their tax return

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

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