In circumstances whereby an employee is required to work at a distance from the employee’s usual commencement point,such that the employee is unable to return home the same night,the following provisions will apply:
●In the case of broken parts of a week the allowance will be all living expenses actually and reasonably incurred but not exceeding $496.06 per week.
What to pay
reimbursement for the cost of all reasonable living expenses, up to a maximum of $514.72 per week
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?