Where an employer requires an employee,other than a casual,to start work at a place away from the employee’s normal starting point,the employer will pay the employee:
●excess travelling time—at the employee’s ordinary rate for all time reasonably spent reaching and/or returning from the job which is in excess of the time normally spent in travelling between the employee’s usual residence and their normal starting point.
What to pay
payment at the minimum hourly rate for time spent travelling to and from the job in excess of the time spent travelling between home and the normal starting point.
This isn't technically an allowance, more a payment for hours worked
Should you withhold tax?
Withhold tax from these payments
Should super be paid on this allowance?
Include super to the extent that it is within ordinary hours
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 as part of gross wages
How should it be reported for Single Touch Payroll?