Multiple Starting Points Travel Allowance


Award Definition

Water Industry Award 2010 [MA000113]

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Applies from: 01/07/2023

Allowance Description
At the direction of the employer,an employee who is either provided with an appropriate vehicle or transport,or paid a daily allowance equivalent to 50% of the standard rate instead of fares and travelling time,may be required to commence and/or finish work at any location within a region specified by the employer in which the employer operates or maintains a water and/or sewerage and/or waste water service,and where multiple starting points form part of the nature of the work being performed.

What to pay

$13.09 per day

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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