Accommodation and meals
(i) The employee will be reimbursed for all meals and accommodation purchased whilst on distant work. The provision will not apply where meals and accommodation are provided by the employer or where the provisions of clauses 15.2(d)(ii) and (iii) apply.
(ii) Employees,by agreement with the employer,may be paid a minimum of $345.38 per week in return for the employees being responsible for securing their own accommodation and meals.
(iii) In the case of parts of the week occurring at the beginning or ending of employment on a distant job,the allowance is $49.40 per day or one seventh of any other weekly amount agreed on.
What to pay
reimbursement for the cost of all meals and accommodation purchased
This is a type of expense allowance where we would not expect the employee to claim a deduction for this in their tax return
Should you withhold tax?
Withhold tax from this allowance
Should super be paid on this allowance?
This allowance forms 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?
Include this allowance as part of gross wages
How should it be reported for Single Touch Payroll?