Recall To Duty - Vehicle Allowance - Motorcycle

Award Definition

Fire Fighting Industry Award 2010 [MA000111]

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Applies from:

Allowance Description
Any employee who is required by the employer to use their own motor vehicle on the employer’s business, and is not otherwise entitled to an allowance in respect of the cost of travel, will be entitled to receive an allowance of $0.31 per kilometre in the case of a motorcycle.

What to pay

$0.31 per km to cover the distance travelled from home to work and return


This allowance is paid for employees using their own car and is based on a cents per kilometre basis.

Should you withhold tax?

Kilometre allowances should not have tax withheld from them unless they are over the ATO threshold. This is currently $0.72 per kilometre. If they are over, the amount up to these thresholds is tax free and the remaining amount is taxable

Should super be paid on this allowance?

This allowance should not form part of ordinary times earnings

Should payroll tax be paid on this allowance?

The exempt portion (up to $0.72 per km) is not included for payroll tax purposes and is exempt. The amount above this is included for payroll tax purposes.

How is it treated on the payment summary?

Show the allowance separately in the allowance box

How should it be reported for Single Touch Payroll?


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