Maritime Offshore Oil and Gas Award 2010 [MA000086]
Applies from: 01/07/2023
When it is necessary for an employee to take up temporary residence away from their home port to undertake the approved study, a living away from home allowance will be payable to the employee during the authorised period of study as follows:
(i) $134.58 per week; or
(ii) $189.77 per week (if the employee has a spouse or de facto partner and/or dependent children).
$248.04 per week
This is a type of expense allowance where we would expect the employee to claim a deduction for this in their tax return
Do not withhold from this allowancd
This allowance should not form part of ordinary times earnings
Include this allowance for payroll tax purposes
Show the allowance separately in the allowance box
Other PAYEVNTEMP8