Allowance Description
The time occupied in travelling to and from an outport will be paid at the ordinary rate of pay or,in circumstances where the transfer is for a defined number of days, be paid at the rate appropriate to the first shift worked for the outward journey, and at the rate appropriate to the last shift worked on the homeward journey.
What to pay
payment at the minimum hourly rate per hour for travel time to and from an outport
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