Restaurant Industry Award 2010 [MA000119]
Back to searchApplies from: 01/07/2023
An employer must supply an employee with a meal, or pay an employee a meal allowance of $15.30 if the employee is required to work overtime for more than 2 hours without being notified of that requirement on or before the previous day.
The employer must pay the employee a meal allowance of $15.30 if all of the following applies:
$15.30 for a meal
This is an allowance paid for working overtime and receiving a meal.
Only withhold tax on the amount above the ATO limit. Currently the ATO limit is $31.95
This allowance should not form part of ordinary times earnings
Include this allowance for payroll tax purposes
The amount below the ATO threshold should be excluded. The amount above the threshold should be shown separately as an allowance
Not applicable below the threshold. Above the threshold should be Meals