Cement, Lime and Quarrying Award 2020 [MA000055]
Applies from: 01/07/2023
A meal allowance of $16.71 is payable to an employee required to work 2 hours or more beyond the completion of the employee’s ordinary finishing time. The employee will be entitled to this meal allowance again 6 hours or more after their normal finishing time and every 4 hours after that. If the employee is notified of the requirement to work overtime but is not called upon to work that overtime the employee must still be paid the overtime meal amount.
$16.71 for a meal
This is an allowance paid for working overtime and receiving a meal.
Only withhold tax on the amount above the ATO limit. Currently the ATO limit is $31.95
This allowance should not form part of ordinary times earnings
Include this allowance for payroll tax purposes
The amount below the ATO threshold should be excluded. The amount above the threshold should be shown separately as an allowance
Not applicable below the threshold. Above the threshold should be Meals