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Aquaculture Industry Award 2010 [MA000114]
Applies from:
When a tuna fish farm is located away from the shore so that some means of transport is necessary for an employee to pass between the shore and the tuna farm before starting and after finishing work, the employee will be paid at ordinary rates of pay for the time:
payment at the ordinary rate for all time in excess of 30 minutes spent travelling or waiting for transport to the tuna farm
This is a type of expense allowance where we would not expect the employee to claim a deduction for this in their tax return
Withhold tax from this allowance
This allowance forms part of ordinary times earnings
Include this allowance for payroll tax purposes
Include this allowance as part of gross wages
Gross PAYEVNTEMP47