Allowance Description
Where victualling is not provided by an employer, an employee is to be paid an amount of $470.84 per week instead of victualling. Where it is not practicable for the weekly rate to be paid, the employee is to be paid the following amounts per day:
|
$ per meal
|
|
Breakfast
|
27.01
|
|
Lunch
|
33.76
|
|
Dinner
|
52.37
|
These rates will continue to be paid until the employer notifies the employee that thereafter the employee will be paid at the weekly rate of $470.84 per week instead of victualling.
What to pay
$470.84 per week or $27.01 for breakfast, $33.76 for lunch, $52.37 for dinner per day, until notified that the weekly rate will be paid
Notes
This allowance is based on a working condition or a disability as part of working a shift.
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?
Gross PAYEVNTEMP47
