Change Of Residence (Relocation) Allowance


Award Definition

Fire Fighting Industry Award 2010 [MA000111]

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Allowance Description
Where an employee is permanently promoted,transferred or ordered from one location to another location that reasonably necessitates the employee to change their residence the employer will reimburse the employee for the reasonable expenses incurred in such relocation including the cost of transporting the employee and their family to the new location and costs of moving furniture and personal effects.

What to pay

reimbursement for reasonable relocation expenses, including the cost transporting family to the new location and moving furniture

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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