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Educational Services (Post-Secondary Education) Award 2010 [MA000075]
Applies from: 01/07/2024
An employee who by agreement with the employer uses their own motor vehicle in the course of their work will be paid the following allowances:
$0.98 per kilometre with a maximum payment of up to 400 kilometres per week, or
The employer must pay all expenses including, registration, running and maintenance where an employer provides a motor vehicle which is used by an employee in the performance of their duties.
$0.33 per km with a maximum payment up to 400 km per week
This allowance is paid for employees using their own car and is based on a cents per kilometre basis.
Kilometre allowances should not have tax withheld from them unless they are over the ATO threshold. This is currently $0.72 per kilometre. If they are over, the amount up to these thresholds is tax free and the remaining amount is taxable
This allowance should not form part of ordinary times earnings
The exempt portion (up to $0.72 per km) is not included for payroll tax purposes and is exempt. The amount above this is included for payroll tax purposes.
Show the allowance separately in the allowance box
Car