Vehicle Up To 5 Years Of Age And Including 1600Cc


Award Definition

Real Estate Industry Award 2010 [MA000106]

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Applies from: 01/07/2023

Allowance Description

An employee must be paid a weekly standing charge allowance plus the amount per kilometre for the distance travelled in performing duties under this award as set out in the table at clause 17.2(b)(iii), calculated by reference to the age and engine capacity of the vehicle: 

Engine capacity

Allowance

Rate

$

Up to 5 years old

   

Up to and including 1600cc

Standing charge

97.31

Up to and including 1600cc

Per kilometre

0.16

Up to and including 1600cc

Lump sum

178.67

1601cc up to and including 2600cc

Standing charge

133.38

1601cc up to and including 2600cc

Per kilometre

0.19

1601cc up to and including 2600cc

Lump sum

229.73

Over 2600cc

Standing charge

138.78

Over 2600cc

Per kilometre

0.21

Over 2600cc

Lump sum

248.87

Over 5 years old

   

Up to and including 1600cc

Standing charge

49.45

Up to and including 1600cc

Per kilometre

0.16

Up to and including 1600cc

Lump sum

134.01

1601cc up to and including 2600cc

Standing charge

74.03

1601cc up to and including 2600cc

Per kilometre

0.19

1601cc up to and including 2600cc

Lump sum

172.29

Over 2600cc

Standing charge

80.73

Over 2600cc

Per kilometre

0.23

Over 2600cc

Lump sum

204.20

 



What to pay

Standing charge: $18.65 per day up to $81.67

Notes

This allowance is paid for employees using their own car and is based on a cents per kilometre basis.

Should you withhold tax?

Kilometre allowances should not have tax withheld from them unless they are over the ATO threshold. This is currently $0.72 per kilometre. If they are over, the amount up to these thresholds is tax free and the remaining amount is taxable

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?

The exempt portion (up to $0.72 per km) is not included for payroll tax purposes and is exempt. The amount above this is included 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?

Car

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