Allowance Description
The time spent in travelling between the place of engagement and the place at which the dredge is working and the agreed home port of the employee is to be paid for at the ordinary rate for the time so occupied, with a maximum payment of eight hours in any 24 hours.
What to pay
payment at the minimum hourly rate for time spent travelling, with a maximum payment of 8 hours per 24 hour period
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