Food, Beverage and Tobacco Manufacturing Award 2010 [MA000073]
Applies from: 01/07/2023
An employee must be paid a meal allowance of $16.81 on each occasion the employee is entitled to a rest break except in the following circumstances:
$16.81 for the first meal and $16.81 for an extra meal after every 4 hours
This is a type of expense allowance where we would not expect the employee to claim a deduction for this in their tax return
Withhold tax from this allowance
This allowance forms part of ordinary times earnings
Include this allowance for payroll tax purposes
Include this allowance as part of gross wages
Gross PAYEVNTEMP47