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Labour Market Assistance Industry Award [MA000099]
Applies from: 01/07/2023
Employees will be entitled to a meal allowance of $17.96 where the employee works:
(i) overtime in excess of 2 hours on any of the days upon which ordinary hours are worked;or
(ii) 5 hours or more on a day which is not an ordinary working day.
$17.96 per meal
This is an allowance paid for working overtime and receiving a meal.
Only withhold tax on the amount above the ATO limit. Currently the ATO limit is $31.95
This allowance should not form part of ordinary times earnings
Include this allowance for payroll tax purposes
The amount below the ATO threshold should be excluded. The amount above the threshold should be shown separately as an allowance
Not applicable below the threshold. Above the threshold should be Meals