Excess Travel Expenses - Temporarily Working At Station Away From Appointed Station


Award Definition

Fire Fighting Industry Award 2010 [MA000111]

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Allowance Description
(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

Notes

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?

Gross PAYEVNTEMP47

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