Time occupied in travelling to and from country work will be paid for at ordinary rates in addition to wages otherwise earned, provided that an employee will not be paid for more than 8 hours occupied in travelling on any one day. A day for the purposes of clause 18.3(c) means from midnight on one day to midnight on the next day.
What to pay
payment at the minimum hourly rate for each hour of travel to and from country work
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?