Country work means employment at a place that requires the employee to live away from their usual place of residence. An employee sent to country work will be paid an allowance of $99.28 per night to cover the costs of lodging and all meals or provided with board and lodging as agreed between the employer and employee.
What to pay
$99.28 per night
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?