Corrections and Detention (Private Sector) Award 2010 [MA000110]
Applies from: 01/07/2023
The employer will where practicable provide a meal of suitable quality to an employee:
If a meal cannot be provided, the employee will provide their own meal and be paid an allowance of $19.46 per meal.
$19.46 per meal
This is an allowance paid for working overtime and receiving a meal.
Only withhold tax on the amount above the ATO limit. Currently the ATO limit is $31.95
This allowance should not form part of ordinary times earnings
Include this allowance for payroll tax purposes
The amount below the ATO threshold should be excluded. The amount above the threshold should be shown separately as an allowance
Not applicable below the threshold. Above the threshold should be Meals