Meaning of expense
Expense for the purpose of clause 15.6 means:
(i) all fares reasonably incurred;
(ii) reasonable expenses incurred whilst travelling,including the amount calculated at the rate of $14.17 for each meal taken;and
(iii) the provision of reasonable board and lodging or a reasonable allowance to cover the cost incurred for board and lodging,not exceeding the amount calculated at the rate of $430.83 per week.
What to pay
Payment of a reasonable amount for board and lodging, up to $438.19 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?