Real Estate Industry Award 2010 [MA000106]
Applies from: 01/07/2023
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 |
Standing charge: $18.65 per day up to $81.67
This allowance is paid for employees using their own car and is based on a cents per kilometre basis.
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
This allowance should not form part of ordinary times earnings
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.
Show the allowance separately in the allowance box
Car