Change of residence
(i) engaged in one locality to work in another;or
(ii) sent,other than at the employee’s own request,from the employee’s usual locality to another for employment which can reasonably be regarded as permanent;and
(iii) involving a change of residence,
will be paid travelling time whilst necessarily travelling between such localities 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.
Travelling time while on distant work
(i) An employee sent from the usual locality to another (in circumstances other than those prescribed in clause 21.23(a)) and who is required to remain away from the employee’s usual residence will be paid travelling time whilst necessarily travelling between such localities.
(ii) The rate of pay for travelling time will be ordinary rates,except on Sundays and public holidays when it will be time and a half. The maximum travelling time to be paid for will be 12 hours out of every 24 hours,or where a sleeping berth is provided by the employer for all night travel,eight hours out of every 24.
What to pay
payment at the minimum hourly rate + 50% for necessary travel for up to 3 months, or up to 6 months if the employee is in the process of buying a place to live
This is a type of expense allowance where we would not expect the employee to claim a deduction for this in their tax return
Should you withhold tax?
Withhold tax from this allowance
Should super be paid on this allowance?
This allowance forms 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?
Include this allowance as part of gross wages
How should it be reported for Single Touch Payroll?