Operating A Vehicle And/Or Plant Allowance


Award Definition

Gardening and Landscaping Services Award 2010 [MA000101]

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Applies from: 01/07/2023

Allowance Description
An employee will be paid an allowance of $5.97 per day when required to drive a work vehicle (which requires a licence for a truck or tractor) or operate a plant in the course of their work, but not when the employee merely assists a fitter or engineer to do such.

What to pay

$5.97 per day

Notes

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?

Other PAYEVNTEMP8

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