Living Away From Home Allowance - Employee Undertaking Approved Study - Employee Has Spouse Or De Facto Partner And/Or Dependent Children


Award Definition

Maritime Offshore Oil and Gas Award 2010 [MA000086]

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Applies from: 01/07/2023

Allowance Description

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).



What to pay

$248.04 per week

Notes

This is a type of expense allowance where we would expect the employee to claim a deduction for this in their tax return

Should you withhold tax?

Do not withhold from this allowancd

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?

Include this allowance 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?

Other PAYEVNTEMP8

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