Where an employee is sent from one centre to another and is required to remain away from home while necessarily travelling between such centres,the rate of pay for the travelling time will be at ordinary rates. The maximum time to be paid for when travelling will be eight hours per day in addition to wages otherwise earned for work performed. Provided that this paragraph will not alter any current practice.
What to pay
payment at the minimum hourly rate of pay for time spent travelling, with a maximum payment of 8 hours per day
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?