Vehicle Allowance - Motor Car


Educational Services (Schools) General Staff Award 2010 [MA000076]

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Applies from: 01/07/2024

Allowance Description

An employee required by the employer to use the employee’s motor vehicle in the performance of duties must be paid the following allowances:

  • Motor car—$0.96 per kilometre with a maximum payment as for 400 kilometres per week.
  • Motorcycle—$0.33 per kilometre with a maximum payment as for 400 kilometres per week.


What to pay

$0.96 per km up to a maximum payment of 400 km per week

Notes

This allowance is paid for employees using their own car and is based on a cents per kilometre basis.

Should you withhold tax?

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

Should super be paid on this allowance?

This allowance should not form part of ordinary times earnings

Should payroll tax be paid on this allowance?

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.

How is it treated on the payment summary?

Show the allowance separately in the allowance box

How should it be reported for Single Touch Payroll?

Car

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