Hydrocarbons Industry (Upstream) Award 2010 [MA000062]
Applies from: 01/07/2023
An employee will be paid a meal allowance of $19.36 on each occasion that the employee is entitled to a rest break during overtime work, provided that an allowance is not required to be paid if the employer:
$19.36 after each 4 hours of overtime worked
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