Allowance Description
A relieving employee including a casual employee who is temporarily transferred to a locality to carry out relieving duties,where it is necessary to sleep away from their home,will be provided with reasonable board and lodging or paid an allowance of $612.85 week of 7 days. In the case of broken parts of a week,the allowance will be all living expenses actually and reasonably incurred but not exceeding $87.19 per day.
What to pay
$612.85 per week
Notes
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?
Other PAYEVNTEMP8