Distant Work Onshore - Travelling Time - Monday To Saturday - Overnight Travel Without Sleeping Berth


Award Definition

Professional Diving Industry (Recreational) Award 2010 [MA000109]

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Allowance Description
Rate of pay for travel to and from distant work (i) The rate of pay for time occupied in travelling to and from distant work will be ordinary rates,except on Sundays and public holidays when it will be paid for at 150% of the ordinary minimum rate. (ii) Employees will also be paid an amount of $5.91 to cover the expenses,if any,of reaching home and of transporting their personal diving equipment. (iii) The maximum travelling time to be paid for is 12 hours out of every 24 hours,or when a sleeping berth is provided by the employer for all night travel,eight hours out of every 24 hours.

What to pay

payment at the minimum hourly rate with a maximum payment of 12 hours out of every 24 hours

Notes

This is a type of transport payment. You will need to determine if it is deductible or not. Generally overnight travel and travel between locations is deductible but part day travel is not.

Should you withhold tax?

Do not withhold if the allowance is deductible e.g. overnight travel. Withhold for travel payments like part day travel.

Should super be paid on this allowance?

Deductible transport payments are not included for ordinary times earnings. Non deductible travel is included for ordinary times earnings

Should payroll tax be paid on this allowance?

The exempt portion (up to $280.75 per day) is not included for payroll tax purposes and is exempt. The amount above that is included for payroll tax purposes

How is it treated on the payment summary?

For deductible travel, show it separately as an allowance. For non deductible travel, include as part of gross payment

How should it be reported for Single Touch Payroll?

If it is overnight transport - Transport. Otherwise, use Gross PAYEVNTEMP47

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