Temporary Change In Locality - Board And Lodging


Premixed Concrete Award 2010 [MA000057]

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Applies from: 01/07/2023

Allowance Description

An employee sent from their usual locality to another (in circumstances other than those prescribed in clause 18.3(d)(ii)) and required to remain away from their usual residence must be paid travelling time whilst necessarily travelling between such localities and such expenses incurred whilst so absent from their usual locality - the provision of reasonable board and lodging, or an allowance of $755.97 per week of 7 days or $106.38 per day to cover the cost incurred for board and lodging.

What to pay

$106.38 per night up to a maximum of $578.39 per week of 7 days while working at the new location

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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