Meal Allowance - Overtime

Award Definition

Marine Tourism and Charter Vessels Award 2010 [MA000093]

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Allowance Description
When an employee,including a casual,is required to work overtime in excess of one and a half hours before or after the usual commencing time,the employee will be provided free of cost with a suitable meal and will be provided with a further suitable meal every four hours thereafter while overtime continues or be paid instead the amount of $12.40.

What to pay

$12.79 for a meal


This is an allowance paid for working overtime and receiving a meal.

Should you withhold tax?

Only withhold tax on the amount above the ATO limit. Currently the ATO limit is $31.95

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?

The amount below the ATO threshold should be excluded. The amount above the threshold should be shown separately as an allowance

How should it be reported for Single Touch Payroll?

Not applicable below the threshold. Above the threshold should be Meals

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