Living Away From Home Allowance - Board and lodging

Award Definition

Legal Services Award 2010 [MA000116]

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Allowance Description
(a) An employee,required by the employer to work temporarily for the employer away from the employee’s usual place of employment,and who is required to sleep away from the employee’s usual place of residence,will be entitled to the following: (ii) the payment of an allowance to cover all reasonable expenses incurred for board and lodging

What to pay

payment to cover all reasonable expenses for board and lodging


This is a type of expense allowance where we would expect the employee to claim a deduction for this in their tax return

Should you withhold tax?

Do not withhold from this allowancd

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?

Include this allowance 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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