(a) All reasonable fares for travel to and from an employee’s place of work will be reimbursed for work done away from the employer’s place of business.
(b) If the employee is unable to return to their home the same night and the employer does not provide board and lodging the employer will pay:
(i) $82.49 per day for the first seven days;and
(ii) varied by
(ii) $577.11 per week for any subsequent week or part thereof.
What to pay
$85.59 per day for the first 7 days and $598.82 for any extra week or part thereof
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?