Allowance Description
Where the employer requires the employee to use the employee’s own motor scooter or motor cycle in the course of employment,the employee will be entitled to be reimbursed for the use of the motor scooter or motor cycle at a rate of $0.33 per kilometre for its use in the course of employment with a maximum payment as for 400 kilometres per week.
What to pay
$0.33 per km up to a maximum of 400 kms per week
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