Permanent Change In Locality - Travel Expenses Allowance - Not Purchasing New Residence - Up To 3 Months


Premixed Concrete Award 2010 [MA000057]

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Applies from: 01/07/2023

Allowance Description

Permanent change in locality An employee: (i) employed in one locality to work in another;or (ii) sent other than at their own request from their usual locality to another for employment which can reasonably be regarded as permanent,involving a change of residence; must be paid travelling time whilst necessarily travelling between such localities and expenses for a period not exceeding three months or,in cases where the employee is in the process of buying a place of residence in the new locality,for a period not exceeding six months. Expenses will cease after the employee has taken up permanent residence at the new location. reasonable expenses incurred whilst travelling,including the amount of $18.02 for each meal taken;

What to pay

reimbursement for reasonable expenses and $18.02 per meal while travelling between the locations for up to 3 months

Notes

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?

Other PAYEVNTEMP8

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