(i) all expenses necessarily incurred by them in excess of those ordinarily incurred between their residence and their appointed station;and
(ii) provided that the relieving period is less than the equivalent of a rostered leave cycle:
●a daily allowance equal to one hour’s wage at overtime rates;and
●if the duty station is further from their residence than is their appointed station,an allowance based on the shortest distance by road which separates their appointed station and duty station for three minutes each way at ordinary rates for each four kilometres or part thereof travelled.
What to pay
reimbursement for the cost of all expenses more than normal between home and their appointed station
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?