Allowance Description
(i) An employee required to remain temporarily away from the employee’s usual residence because the employee is working temporarily in a locality away from the employee’s usual workplace must be paid travelling time for necessary travel between the locality and the employee’s usual workplace and expenses.
(ii) After each four week period on distant work an employee is entitled to be paid for a return fare reasonably incurred for personal travel between the locality and the employee’s usual residence,unless such distant work is inherent in the normal work of the employee.
What to pay
payment at the minimum hourly rate for any travel time which is more than the normal travel time from home to work
Notes
This isn't technically an allowance, more a payment for hours worked
Should you withhold tax?
Withhold tax from these payments
Should super be paid on this allowance?
Include super to the extent that it is within ordinary hours
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 as part of gross wages
How should it be reported for Single Touch Payroll?
Gross PAYEVNTEMP47