Where an employee is normally employed at the studios or at the transmitter and is required to perform temporary duties at a place not being their normal place of duty, the employee will be paid an allowance equal to the normal rate of pay for all excess time spent travelling to and from their normal place of duty from the time of commencing or ceasing their rostered hours.
What to pay
payment at the normal rate of pay for time spent travelling between the normal place of duty and the other location
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?