There are fourty-five Allowances in the Allowances category.
Award Transport Allowance applies when the Payee is entitled to an allowance for business use of their private vehicle, where there is evidence of traceability between the current Award/industrial instrument the Payee is employed under to a historical award/industrial instrument that was in force on 29 October 1986.
For example, under the Stevedoring Industry Award 2020 [MA000053], a Grade 7 Stevedoring Payee is entitled to a Vehicle Allowance of $77.98 per week.
Rather than being reported as Transport (STP Phase 1), these payments are now reported under Allowance Type Code = AD per the Australian Taxation Office Single Touch Payroll Phase 2 guidance.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages & other payments); however, they are not Taxable or OTE (SGAA).
Award Transport or Fares Allowance applies when the Payee is entitled to an allowance for business use of their private vehicle or fees for private/public transport, where there is no evidence of traceability between the current Award/industrial instrument the Payee is employed under to a historical award/industrial instrument that was in force on 29 October 1986.
For example, under the;
Real Estate Industry Award 2020 [MA000106], where a Payee is required to use their private vehicle for business use, they will be paid a weekly standing charge allowance of $81.67 for a Motor Vehicle up to and including 1600cc.
Children’s Services Award 2010 [MA000120], where a Payee is directed to work away from their normal place of work on any day, they will be paid an allowance of $13.73 per day to compensate for excess fares.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages & other payments) and Taxable; however, they are not OTE (SGAA).
Award Transport or Fares Allowance (OTE) applies when the Payee is entitled to an allowance for business use of their private vehicle or fees for private/public transport, where there is no evidence of traceability between the current Award/industrial instrument the Payee is employed under to a historical award/industrial instrument that was in force on 29 October 1986.
For example, under the;
Real Estate Industry Award 2020 [MA000106], where a Payee is required to use their private vehicle for business use, they will be paid a weekly standing charge allowance of $81.67 for a Motor Vehicle up to and including 1600cc.
Children’s Services Award 2010 [MA000120], where a Payee is directed to work away from their normal place of work on any day, they will be paid an allowance of $13.73 per day to compensate for excess fares.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments), OTE (SGAA) and Qualifying Earnings (QE). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
Award Transport or Fares Allowance (Private Purposes) applies when the Payee is entitled to an allowance for the private use of their private vehicle or fees for private/public transport, where there is no evidence of traceability between the current Award/industrial instrument the Payee is employed under to a historical award/industrial instrument that was in force on 29 October 1986.
For example, under the;
Electrical, Electronic and Communications Contracting Award 2020 [MA000025]. Where a Payee is required to use their private vehicle when they are recalled to work overtime after leaving their Payer's business.
Hospitality Industry (General) Award 2020 [MA000009]. Where a full-time or part-time Payee is required to work at a place that is more than 80 kilometres from their usual place of work. The Payer will pay an amount equal to the cost of fares reasonably spent by the Payee on fares to travel from the normal place of work to the new place of work.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages & other payments) and Taxable; however, they are not OTE (SGAA).
Award Transport or Fares Allowance (Private Purposes, OTE) applies when the Payee is entitled to an allowance for the private use of their private vehicle or fees for private/public transport, where there is no evidence of traceability between the current Award/industrial instrument the Payee is employed under to a historical award/industrial instrument that was in force on 29 October 1986.
For example, under the;
Electrical, Electronic and Communications Contracting Award 2020 [MA000025], where a Payee must use their private vehicle when they are recalled to work overtime after leaving their Payer's business.
Hospitality Industry (General) Award 2020 [MA000009], where a full-time or part-time Payee is required to work at a place more than 80 kilometres from their usual place of work. The Payer will pay an amount equal to the cost of fares reasonably spent by the Payee on fares to travel from the normal place of work to the new place of work.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages, and other payments), OTE (SGAA) and Qualifying Earnings (QE). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
Cents per Kilometre Allowance (≤ ATO Approved Rate and Measure) applies when the Payee is entitled to an allowance for business use of their private vehicle which satisfies the vehicle definition test, where they are paid at the approved (or a lower) rate and have travelled less than or equal to 5,000 kilometres.
For example, under the;
Australian Government Industry Award 2016 [MA000153]. Where a Payee is required to use their private vehicle for business use, they will be paid 68 cents for each kilometre travelled in performing their duties.
Real Estate Industry Award 2020 [MA000106]. Where a Payee is required to use their private vehicle for business use, they will be paid 13 cents for each kilometre travelled in performing their duties each for a Motor Vehicle up to and including 1600cc.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages & other payments); however, they are not Taxable or OTE (SGAA).
Cents per Kilometre Allowance (> ATO Approved Rate and/or Measure) applies when the Payee is entitled to an allowance for business use of their private vehicle which satisfies the vehicle definition test, where they are paid more than the approved (or a lower) rate and have travelled more than 5,000 kilometres.
For example, under the;
Security Services Industry Award 2020 [MA000016]. Where a Payee is required to use their private vehicle for business use, they will be paid 80 cents for each kilometre travelled in performing their duties.
Manufacturing and Associated Industries and Occupations Award 2020 [MA000010]. Where a Payee is required to use their private vehicle for business use, they will be paid 80 cents for each kilometre travelled in performing their duties.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages & other payments) and Taxable, however they are not OTE (SGAA).
Cents per Kilometre Allowance (> ATO Approved Rate and/or Measure) (OTE) applies when the Payee is entitled to an allowance for business use of their private vehicle which satisfies the vehicle definition test, where they are paid more than the approved rate and have travelled more than 5,000 kilometres.
For example, under the;
Security Services Industry Award 2020 [MA000016]. Where a Payee is required to use their private vehicle for business use, they will be paid 80 cents for each kilometre travelled in performing their duties.
Manufacturing and Associated Industries and Occupations Award 2020 [MA000010]. Where a Payee is required to use their private vehicle for business use, they will be paid 80 cents for each kilometre travelled in performing their duties.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages, and other payments), OTE (SGAA) and Qualifying Earnings (QE). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
Cents per Kilometre Allowance (Other Vehicle) applies when the Payee is entitled to an allowance for business use of their private vehicle, which does not satisfy the vehicle definition test. However, the Payer deemed that the amount payable has not been fully expended (the amount of money provided to cover the expense has not been completely spent).
For example, under the Fire Fighting Industry Award 2020 [MA000111] and Real Estate Industry Award 2020 [MA000106], where a Payee is required to use their private vehicle for business use, they will be paid 27 cents for each kilometre travelled in performing their duties each for a Motorcycle.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages & other payments) and Taxable; however, they are not OTE (SGAA).
Cents per Kilometre Allowance (Other Vehicle) (OTE) applies when the Payee is entitled to an allowance for business use of their private vehicle, which does not satisfy the vehicle definition test. However, the Payer deemed that the amount payable has not been fully expended (the amount of money provided to cover the expense has not been completely spent).
For example, under the Fire Fighting Industry Award 2020 [MA000111] and Real Estate Industry Award 2020 [MA000106], where a Payee is required to use their private vehicle for business use, they will be paid 27 cents for each kilometre travelled in performing their duties each for a Motorcycle.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages, and other payments), OTE (SGAA) and Qualifying Earnings (QE). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
Cents per Kilometre Allowance (Private Purposes) applies when the Payee is entitled to an allowance for the private use of their private vehicle, which satisfies the vehicle definition test.
For example, under the;
Electrical, Electronic and Communications Contracting Award 2020 [MA000025]. The Payer must pay the Payee a motor vehicle allowance of 80 cents per kilometre as compensation for expenses where the Payee, by agreement with their Payer, uses their own motor vehicle for the distance of the employee’s journey where the employee is recalled to work overtime after leaving their employer’s business.
Building and Construction General On-site Award 2020 [MA000020]. The Payer must pay the Payee a motor vehicle allowance of 48 cents per kilometre as compensation for expenses where the Payee is required to travel to a construction site that is not located in a metropolitan radial area in which the employee’s usual place of residence is located and more than 50 kms by road from the employee’s usual place of residence.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages & other payments) and Taxable; however, they are not OTE (SGAA).
Cents per Kilometre Allowance (Private Purposes) (OTE) applies when the Payee is entitled to an allowance for the private use of their private vehicle, which satisfies the vehicle definition test.
For example, under the;
Electrical, Electronic and Communications Contracting Award 2020 [MA000025]. The Payer must pay the Payee a motor vehicle allowance of 80 cents per kilometre as compensation for expenses where the Payee, by agreement with their Payer, uses their own motor vehicle for the distance of the employee’s journey where the employee is re-called to work overtime after leaving their employer’s business.
Building and Construction General On-site Award 2020 [MA000020]. The Payer must pay the Payee a motor vehicle allowance of 48 cents per kilometre as compensation for expenses where the Payee is required to travel to a construction site that is not located in a metropolitan radial area in which the employee’s usual place of residence is located and more than 50 km by road from the employee’s usual place of residence.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages, and other payments), OTE (SGAA) and Qualifying Earnings (QE). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
Domestic Travel Allowance (≤ ATO Measure) applies when the Payee is entitled to an allowance for their accommodation, meals and incidentals when travelling domestically, where the Payee sleeps away from home for business purposes, equal to or less than the ATO Measure.
For example, under the;
Aircraft Cabin Crew Award [MA000047]. If the Payee must arrange and pay for their accommodation and meals, they will be paid $137.56.
Electrical, Electronic, and Communications Contracting Award 2020 [MA000025]. For distant work, the employer must provide reasonable board and lodging or pay a living-away allowance of $536.49 per week.
Business Equipment Award 2020 [MA000021]. A living away-from-home allowance of $78.42 per day must be paid when an employee is required to spend a night away from their usual place of residence.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are not considered W1 (Total of Salary, Wages, and other payments), Taxable using the Marginal Tax Rate, and OTE (SGAA).
The value of these transactions is stored in Allowances within Taxation Balances (Year to Date) in the Payee Master File.
Domestic Travel Allowance (> ATO Measure) applies when the Payee is entitled to an allowance for their accommodation, meals and incidentals when travelling domestically, where the Payee sleeps away from home for business purposes, which is more than the ATO Measure. However, the Payer has deemed the amount payable not fully expended (the amount of money provided to cover the expense has not been completely spent).
For example, under the;
Aircraft Cabin Crew Award [MA000047]. If the Payee must arrange and pay for their own accommodation and meals, they will be paid $137.56.
Electrical, Electronic, and Communications Contracting Award 2020 [MA000025]. The employer must provide reasonable board and lodging or pay a living-away allowance of $536.49 weekly for distant work.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages & other payments) and Taxable, however they are not OTE (SGAA).
Domestic Travel Allowance (> ATO Measure, OTE) applies when the Payee is entitled to an allowance for their accommodation, meals and incidentals when travelling domestically, where the Payee sleeps away from home for business purposes, which is more than the ATO Measure. However, the Payer has deemed the amount payable not fully expended (the amount of money provided to cover the expense has not been completely spent).
For example, under the;
Aircraft Cabin Crew Award [MA000047]. If the Payee must arrange and pay for their own accommodation and meals, they will be paid $137.56.
Electrical, Electronic, and Communications Contracting Award 2020 [MA000025]. The employer must provide reasonable board and lodging or pay a living-away allowance of $536.49 weekly for distant work.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages, and other payments), OTE (SGAA) and Qualifying Earnings (QE). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
Domestic Travel Allowance (Non-LAFH / Private Purposes) applies when the Payee is entitled to an allowance for accommodation, meals, and incidentals when travelling domestically, where the Payee does not sleep away from home or for private purposes.
For example, under the;
Aircraft Cabin Crew Award [MA000047]. If the Payee must arrange and pay for their accommodation and meals, they will be paid $137.56.
Electrical, Electronic, and Communications Contracting Award 2020 [MA000025]. For distant work, the employer must provide reasonable board and lodging or pay a living-away allowance of $536.49 per week.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages & other payments) and Taxable; however, they are not OTE (SGAA).
Domestic Travel Allowance (Non-LAFH / Private Purposes, OTE) applies when the Payee is entitled to an allowance for their accommodation, meals and incidentals when travelling domestically, where the Payee does not sleep away from home or for private purposes.
For example, under the;
Aircraft Cabin Crew Award [MA000047]. If the Payee must arrange and pay for their accommodation and meals, they will be paid $137.56.
Electrical, Electronic, and Communications Contracting Award 2020 [MA000025]. For distant work, the employer must provide reasonable board and lodging or pay a living-away allowance of $536.49 per week.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages, and other payments), OTE (SGAA) and Qualifying Earnings (QE). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
Home Office Allowance applies when the Payee is entitled to an allowance for business use of their private internet or mobile phone, which the Payer has deemed not to have been fully expended (the amount of money provided to cover the expense has not been completely spent).
For example, under the;
Real Estate Industry Award 2020 [MA000106]. The Payer and Payee must agree in writing on the amount of reasonable reimbursement payable by the employer to the employee for the use of the employee’s mobile phone in the course of employment, provided that such reimbursement must not be less than 50% of the cost of the employee’s monthly mobile phone plan, up to a maximum monthly phone plan of $100.00.
Commercial Sales Award [MA000083]. Where an employee does not have a telephone, modem or broadband connection and, at the employer's written request, the employee must have such equipment, the employer must reimburse the reasonable cost of purchase, installation and rental of this equipment.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages & other payments) and Taxable; however, they are not OTE (SGAA).
Home Office Allowance (OTE) applies when the Payee is entitled to an allowance for business use of their private internet or mobile phone, which the Payer has deemed not to be fully expended (the amount of money provided to cover the expense has not been completely spent).
For example, under the;
Real Estate Industry Award 2020 [MA000106]. The Payer and Payee must agree in writing on the amount of reasonable reimbursement payable by the employer to the employee for the use of the employee’s mobile phone in the course of employment, provided that such reimbursement must not be less than 50% of the cost of the employee’s monthly mobile phone plan, up to a maximum monthly phone plan of $100.00.
Commercial Sales Award [MA000083]. Where an employee does not have a telephone, modem or broadband connection and, at the employer's written request, the employee must have such equipment, the employer must reimburse the reasonable cost of purchase, installation and rental of this equipment.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages, and other payments), OTE (SGAA) and Qualifying Earnings (QE). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
Laundry Allowance (Approved Uniform, ≤ ATO Measure) applies when the Payee is entitled to an allowance for laundering their approved uniform equal to or less than the ATO Measure.
For example, under the;
Fast Food Industry Award 2010 [MA000003]. If the Payee is required to launder any special uniform, dress, or other clothing, a full-time Payee will be paid $6.25 per week, whereas a part-time or casual Payee will be paid $1.25 per shift.
General Retail Industry Award 2020 [MA000004]. If the Payee is required to launder any special uniform, dress, or other clothing, a full-time Payee will be paid $6.25 per week, whereas a part-time or casual Payee will be paid $1.25 per shift.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages & other payments); however, they are not Taxable or OTE (SGAA).
Laundry Allowance (Approved Uniform, > ATO Measure) applies when the Payee is entitled to an allowance for laundering their approved uniform that is more than the ATO Measure.
For example, under the;
Fast Food Industry Award 2010 [MA000003]. If the Payee is required to launder any special uniform, dress, or other clothing, a full-time Payee will be paid $6.25 per week, whereas a part-time or casual Payee will be paid $1.25 per shift.
General Retail Industry Award 2020 [MA000004]. If the Payee is required to launder any special uniform, dress, or other clothing, a full-time Payee will be paid $6.25 per week, whereas a part-time or casual Payee will be paid $1.25 per shift.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages & other payments) and Taxable, however it is not OTE (SGAA).
Laundry Allowance (Approved Uniform, > ATO Measure) (OTE) applies when the Payee is entitled to an allowance for laundering their approved uniform that is more than the ATO Measure.
For example, under the;
Fast Food Industry Award 2010 [MA000003]. If the Payee is required to launder any special uniform, dress, or other clothing, a full-time Payee will be paid $6.25 per week, whereas a part-time or casual Payee will be paid $1.25 per shift.
General Retail Industry Award 2020 [MA000004]. If the Payee is required to launder any special uniform, dress, or other clothing, a full-time Payee will be paid $6.25 per week, whereas a part-time or casual Payee will be paid $1.25 per shift.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages, and other payments), OTE (SGAA) and Qualifying Earnings (QE). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
Laundry Allowance (Conventional Clothing) applies when the Payee is entitled to an allowance for Conventional clothing.
For example, under the Australian Federal Police Enterprise Award 2016 [MA000142], a police employee who is required to wear plain clothes for the performance of his or her normal duties or is directed by the Commissioner to perform duties in plain clothes shall be paid an allowance at the rate of $1267 per annum for the purchase of articles of civilian clothing.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages & other payments) and Taxable, however it is not OTE (SGAA).
Laundry Allowance (Conventional Clothing, OTE) applies when the Payee is entitled to an allowance for Conventional clothing.
For example, under the Australian Federal Police Enterprise Award 2016 [MA000142], a police employee who is required to wear plain clothes for the performance of his or her normal duties or is directed by the Commissioner to perform duties in plain clothes shall be paid an allowance at the rate of $1267 per annum for the purchase of articles of civilian clothing.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages, and other payments), OTE (SGAA) and Qualifying Earnings (QE). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
Laundry Allowance (Private Purposes) applies when the Payee is entitled to an allowance for laundering other clothing items.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages & other payments) and Taxable, however it is not OTE (SGAA).
Laundry Allowance (Private Purposes, OTE) applies when the Payee is entitled to an allowance for laundering other clothing items.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages, and other payments), OTE (SGAA) and Qualifying Earnings (QE). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
Overtime Meals Allowance (≤ ATO Measure) applies when the Payee is entitled to an allowance for a meal break when overtime is worked, paid less than or equal to the ATO Measure.
For example, under the;
Building and Construction General On-site Award [MA000020]. Where the Payee is required to work overtime for at least 1.5 hours after working ordinary hours inclusive of time worked for accrual purposes, they will be paid $15.96 to meet the cost of a meal.
Gardening and Landscaping Services Award 2020 [MA000101]. Where the Payee is required to work overtime for at least 1.5 hours after working ordinary hours inclusive of time worked for accrual purposes, they will be paid $15.62 to meet the cost of a meal.
Textile, Clothing, Footwear and Associated Industries Award 2020 [MA000017]. An employer must pay a meal allowance of $13.94 where an employee is required to work overtime.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are not considered W1 (Total of Salary, Wages, and other payments), Taxable using the Marginal Tax Rate, and OTE (SGAA).
The value of these transactions is stored in Allowances within Taxation Balances (Year to Date) in the Payee Master File.
Overtime Meals Allowance (> ATO Measure) applies when the Payee is entitled to an allowance for a meal break when overtime is worked, paid less than or equal to the ATO Measure.
For example, under the;
Building and Construction General On-site Award [MA000020]. Where the Payee is required to work overtime for at least 1.5 hours after working ordinary hours inclusive of time worked for accrual purposes, they will be paid $15.96 to meet the cost of a meal.
Gardening and Landscaping Services Award 2020 [MA000101]. Where the Payee is required to work overtime for at least 1.5 hours after working ordinary hours inclusive of time worked for accrual purposes, they will be paid $15.62 to meet the cost of a meal.
Textile, Clothing, Footwear and Associated Industries Award 2020 [MA000017]. An employer must pay a meal allowance of $13.94 where an employee is required to work overtime.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages & other payments) and Taxable; however, they are not OTE (SGAA).
Overseas Accommodation Allowance applies when the Payee is entitled to an allowance for their accommodation when travelling internationally, where the Payee sleeps away from home for business purposes.
For example, under the;
Electrical, Electronic, and Communications Contracting Award 2020 [MA000025]. For distant work, the employer must provide reasonable board and lodging or pay a living-away allowance of $536.49 per week.
Ports, Harbours and Enclosed Water Vessels Award 2020 [MA000052]. For distant work, the employer must provide reasonable board and lodging or pay a living-away allowance of $534.02 per week.
Plumbing and Fire Sprinklers Award 2020 [MA000036]. For distant work, the employer must provide reasonable board and lodging or pay a living-away allowance of $468.57 per week.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages & other payments) and Taxable; however, they are not OTE (SGAA).
Overseas Accommodation Allowance (OTE) applies when the Payee is entitled to an allowance for their accommodation when travelling internationally, where the Payee sleeps away from home for business purposes.
For example, under the;
Electrical, Electronic, and Communications Contracting Award 2020 [MA000025]. For distant work, the employer must provide reasonable board and lodging or pay a living-away allowance of $536.49 per week.
Ports, Harbours and Enclosed Water Vessels Award 2020 [MA000052]. For distant work, the employer must provide reasonable board and lodging or pay a living-away allowance of $534.02 per week.
Plumbing and Fire Sprinklers Award 2020 [MA000036]. For distant work, the employer must provide reasonable board and lodging or pay a living-away allowance of $468.57 per week.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages, and other payments), OTE (SGAA) and Qualifying Earnings (QE). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
Overseas Accommodation Allowance (Private Purposes) applies when the Payee is entitled to an allowance for accommodation when travelling internationally and sleeping away from home for private purposes.
For example, under the;
Electrical, Electronic, and Communications Contracting Award 2020 [MA000025]. For distant work, the employer must provide reasonable board and lodging or pay a living-away allowance of $536.49 per week.
Ports, Harbours and Enclosed Water Vessels Award 2020 [MA000052]. For distant work, the employer must provide reasonable board and lodging or pay a living-away allowance of $534.02 per week.
Plumbing and Fire Sprinklers Award 2020 [MA000036]. For distant work, the employer must provide reasonable board and lodging or pay a living-away allowance of $468.57 per week.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages & other payments) and Taxable; however, they are not OTE (SGAA).
Overseas Accommodation Allowance (Private Purposes) (OTE) applies when the Payee is entitled to an allowance for their accommodation when travelling internationally, where the Payee sleeps away from home for private purposes.
For example, under the;
Electrical, Electronic, and Communications Contracting Award 2020 [MA000025]. For distant work, the employer must provide reasonable board and lodging or pay a living-away allowance of $536.49 per week.
Ports, Harbours and Enclosed Water Vessels Award 2020 [MA000052]. For distant work, the employer must provide reasonable board and lodging or pay a living-away allowance of $534.02 per week.
Plumbing and Fire Sprinklers Award 2020 [MA000036]. For distant work, the employer must provide reasonable board and lodging or pay a living-away allowance of $468.57 per week.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages, and other payments), OTE (SGAA) and Qualifying Earnings (QE). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
Overseas Meals & Incidentals Allowance (≤ ATO Measure) applies when the Payee is entitled to an allowance for their meals and incidentals when travelling internationally, for business purposes, equal to or less than the ATO Measure.
For example, under the;
Electrical, Electronic, and Communications Contracting Award 2020 [MA000025]. For all meals not included in the cost of fares or accommodation, the Payee will receive an allowance of $16.41 per meal for distant work.
Plumbing and Fire Sprinklers Award 2020 [MA000036]. For any meals incurred while travelling, the payee will receive an allowance of $14.08 for distant work.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are not considered W1 (Total of Salary, Wages, and other payments), Taxable using the Marginal Tax Rate, and OTE (SGAA).
The value of these transactions is stored in Allowances within Taxation Balances (Year to Date) in the Payee Master File.
Overseas Meals & Incidentals Allowance (> ATO Measure) applies when the Payee is entitled to an allowance for meals and incidentals when travelling internationally for business purposes, which is more than the ATO Measure.
For example, under the;
Electrical, Electronic, and Communications Contracting Award 2020 [MA000025]. For all meals not included in the cost of fares or accommodation, an allowance of $16.41 per meal will be paid to the Payee for distant work.
Plumbing and Fire Sprinklers Award 2020 [MA000036]. For any meals incurred while travelling, the payee will receive an allowance of $14.08 per meal for distant work.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages & other payments) and Taxable; however, they are not OTE (SGAA).
Overseas Meals & Incidentals Allowance (> ATO Measure, OTE) applies when the Payee is entitled to an allowance for meals and incidentals when travelling internationally for business purposes, which is more than the ATO Measure.
For example, under the;
Electrical, Electronic and Communications Contracting Award 2020 [MA000025]. All meals not included in the cost of fares or accommodation, an allowance of $16.41 per meal will be paid to the Payee on distant work.
Plumbing and Fire Sprinklers Award 2020 [MA000036]. For any meals incurred while travelling, the payee will receive an allowance of $14.08 per meal for distant work.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages, and other payments), OTE (SGAA) and Qualifying Earnings (QE). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
Overseas Meals & Incidentals Allowance (Private Purposes) applies when the Payee is entitled to an allowance for meals and incidentals when travelling internationally for private purposes.
For example, under the;
Electrical, Electronic, and Communications Contracting Award 2020 [MA000025]. For all meals not included in the cost of fares or accommodation, an allowance of $16.41 per meal will be paid to the Payee for distant work.
Plumbing and Fire Sprinklers Award 2020 [MA000036]. For any meals incurred while travelling, the payee will receive an allowance of $14.08 per meal for distant work.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages & other payments) and Taxable; however, they are not OTE (SGAA).
Overseas Meals & Incidentals Allowance (Private Purposes, OTE) applies when the Payee is entitled to an allowance for meals and incidentals when travelling internationally for private purposes.
For example, under the;
Electrical, Electronic and Communications Contracting Award 2020 [MA000025]. All meals not included in the cost of fares or accommodation, an allowance of $16.41 per meal will be paid to the Payee on distant work.
Plumbing and Fire Sprinklers Award 2020 [MA000036]. For any meals incurred while travelling, the payee will receive an allowance of $14.08 per meal for distant work.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages, and other payments), OTE (SGAA) and Qualifying Earnings (QE). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
Qualifications, Certificates, Licence Fees and Insurance Allowance applies when the Payee is entitled to allowance Qualifications/Certificates, Licence Fees or Insurance, which the Payer deems that the amount payable has not been fully expended (the amount of money provided to cover the expense has not been completely spent). For example, under the
Ambulance and Patient Transport Industry Award 2020 [MA000098], a payee who the employer requires to hold a current driving licence will be reimbursed annually in an amount equal to the sum of the licence cost divided by the term in years.
Air Pilots Award 2020 [MA000046]. In addition to all other remuneration prescribed by this award, the Payer will pay each pilot on permanent hire an annual allowance of up to $2140.00 to assist the pilot in holding adequate insurance against loss of licence.
General Retail Industry Award 2020 [MA000004]. The Payer must pay a Payee with a liquor licence under a relevant State or Territory law an allowance of $27.88 per week.
The reporting requirements for Qualifications, Certificates, Licence Fees and Insurance Allowance have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Qualifications, Certificates, Licence Fees and Insurance Allowance is now reported under Allowance Type QN (PAYEVNTEMP226), instead of Gross (PAYEVNTEMP258).
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages, and other payments) and Taxable using the Marginal Tax Rate; however, they are not OTE (SGAA).
Qualifications, Certificates, Licence Fees and Insurance Allowance (OTE) applies when the Payee is entitled to allowance Qualifications/Certificates, Licence Fees or Insurance, which the Payer deems that the amount payable has not been fully expended (the amount of money provided to cover the expense has not been completely spent). For example, under the
Ambulance and Patient Transport Industry Award 2020 [MA000098], a payee who the employer requires to hold a current driving licence will be reimbursed annually in an amount equal to the sum of the licence cost divided by the term in years.
Air Pilots Award 2020 [MA000046]. In addition to all other remuneration prescribed by this award, the Payer will pay each pilot on permanent hire an annual allowance of up to $2140.00 to assist the pilot in holding adequate insurance against loss of licence.
General Retail Industry Award 2020 [MA000004]. The Payer must pay a Payee with a liquor licence under a relevant State or Territory law an allowance of $27.88 per week.
The reporting requirements for Qualifications, Certificates, Licence Fees and Insurance Allowance (OTE) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Qualifications, Certificates, Licence Fees and Insurance Allowance (OTE) is now reported under Allowance Type QN (PAYEVNTEMP226), instead of Gross (PAYEVNTEMP258).
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages, and other payments), OTE (SGAA) and Qualifying Earnings (QE). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
Supplemental, Industry, Disability, Tasks, Activities and Skill Level Allowance (OTE) applies when the Payee is entitled to an allowance for Supplemental/Industry, Disability (Working Conditions), Tasks/Activities or Skill Level. For example, under the
Joinery and Building Trades Award 2020 [MA000029]. A leading hand in charge of one or more people must be paid the Leading Hand Allowance in addition to the minimum rate for the highest classification supervised or their minimum rate, whichever is higher.
Airline Operations—Ground Staff Award 2020 [MA000048], if significant disabilities occur for a period of two weeks or more because of construction, reconstruction, alteration, major repair, or similar work at or in the immediate vicinity of the premises in which the Payees are required to work, the Payees will be paid a Disability Allowance from the date of the application.
Cleaning Services Award 2020 [MA000022]. A Payee who has current first aid qualifications and training, such as a certificate from St John Ambulance Australia or a similar body, and is appointed in writing by the Payer to perform first aid duty. The Payee will be paid a First Aid Allowance.
Food, Beverage, and Tobacco Manufacturing Award 2020 [MA000073], a payee who is required to drive a vehicle with a gross vehicle weight (GVW) of more than 3 tonnes must be paid while they are engaged in such work.
The reporting requirements for Qualifications, Certificates, Licence Fees and Insurance Allowance (OTE) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Qualifications, Certificates, Licence Fees and Insurance Allowance (OTE) is now reported under Allowance Type KN (PAYEVNTEMP226), instead of Gross (PAYEVNTEMP258).
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages, and other payments), OTE (SGAA) and Qualifying Earnings (QE). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
Tools Allowance applies when the Payee is entitled to an allowance for tools of the trade, where the Payer deemed that the amount payable has not been fully expended (the amount of money provided to cover the expense has not been completely spent). For example, under the;
Plumbing and Fire Sprinklers Award 2020 [MA000036]. Where a Payer requires a Payee to provide tools, other than basic consumables, they will be paid $22.50 weekly.
Gardening and Landscaping Services Award 2020 [MA000101]. Where a Payer requires a Payee to provide tools, they will be paid $14.20 weekly.
Rail Industry Award 2020 [MA000015]. A tradesperson required to provide and maintain the tools ordinarily required by that trade in the performance of work as a tradesperson must be paid a tool allowance of $19.53 per week.
The reporting requirements for Tools Allowance have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Tools Allowance is now reported under Allowance Type TD (PAYEVNTEMP226), instead of Allowance Type Other (PAYEVNTEMP8).
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages, and other payments) and Taxable using the Marginal Tax Rate; however, they are not OTE (SGAA).
Tools Allowance (OTE) applies when the Payee is entitled to an allowance for tools of the trade, where the Payer deemed that the amount payable has not been fully expended (the amount of money provided to cover the expense has not been completely spent). For example, under the;
Plumbing and Fire Sprinklers Award 2020 [MA000036]. Where a Payer requires a Payee to provide tools, other than basic consumables, they will be paid $22.50 weekly.
Gardening and Landscaping Services Award 2020 [MA000101]. Where a Payer requires a Payee to provide tools, they will be paid $14.20 weekly.
Rail Industry Award 2020 [MA000015]. A tradesperson required to provide and maintain the tools ordinarily required by that trade in the performance of work as a tradesperson must be paid a tool allowance of $19.53 per week.
The reporting requirements for Tools Allowance have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Tools Allowance is now reported under Allowance Type TD (PAYEVNTEMP226), instead of Allowance Type Other (PAYEVNTEMP8).
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages, and other payments), OTE (SGAA) and Qualifying Earnings (QE). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
Uniform or Grooming Allowance applies when the Payee is entitled to an allowance as the employer requires them to wear a specific uniform, where the Payer deemed that the amount payable has not been fully expended (the amount of money provided to cover the expense has not been completely spent).
For example, under the;
Aged Care Award 2010 [MA000018]. Instead of providing such uniforms, the Payer may, by agreement with the Payee, pay a uniform allowance at the rate of $1.23 per shift or part thereof on duty or $6.24 per week, whichever is the lesser amount.
Aircraft Cabin Crew Award 2020 [MA000047]. A full-time or part-time regional cabin crew member must be paid a uniform and grooming allowance of $152.13 per month. Casual regional cabin crew members must be paid a uniform and grooming allowance of $7.00 per day worked.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages & other payments) and Taxable; however, they are not OTE (SGAA).
Uniform or Grooming Allowance (OTE) applies when the Payee is entitled to an allowance as the employer requires them to wear a specific uniform, where the Payer deemed that the amount payable has not been fully expended (the amount of money provided to cover the expense has not been completely spent).
For example, under the;
Aged Care Award 2010 [MA000018]. Instead of the provision of such uniforms, the Payer may, by agreement with the Payee, pay a uniform allowance at the rate of $1.23 per shift or part thereof on duty or $6.24 per week, whichever is the lesser amount.
Aircraft Cabin Crew Award 2020 [MA000047]. A full-time or part-time regional cabin crew member must be paid a uniform and grooming allowance of $152.13 per month. Casual regional cabin crew members must be paid a uniform and grooming allowance of $7.00 per day worked.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages, and other payments), OTE (SGAA) and Qualifying Earnings (QE). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).