Allowances
(Back Payments - System Defaults)

Overseas Meals & Incidentals Allowance (> ATO Measure, Incorrect Hours or Rate) applies when the Payee was underpaid Overseas Meals & Incidentals Allowance (> ATO Measure) in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect. 

The reporting requirements for Overseas Meals & Incidentals Allowance (> ATO Measure, Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Overseas Meals & Incidentals Allowance (> ATO Measure, Incorrect Hours or Rate) is now reported under: 

• Allowances Type RD (PAYEVNTEMP226) when it is less than 12 months overdue.

• Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.

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), however they are not OTE (SGAA). When the payment is: 

• Less than 12 months overdue and relates to: 

  • The current financial year, PAYGW is calculated per Schedule 5, Method (B (i). 

  • A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).

• Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).

The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).

• Allowances (Type RD) when the payment is less than 12 months overdue.

• Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.

Overseas Meals & Incidentals Allowance (> ATO Measure, OTE, Incorrect Hours or Rate) applies when the Payee was underpaid Overseas Meals & Incidentals Allowance (> ATO Measure, OTE) in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect. 

The reporting requirements for Overseas Meals & Incidentals Allowance (> ATO Measure, OTE, Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Overseas Meals & Incidentals Allowance (> ATO Measure, OTE, Incorrect Hours or Rate) is now reported under: 

• Allowances Type RD (PAYEVNTEMP226) when it is less than 12 months overdue.

• Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.

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) and OTE (SGAA). When the payment is: 

• Less than 12 months overdue and relates to: 

  • The current financial year, PAYGW is calculated per Schedule 5, Method (B (i). 

  • A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).

• Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).

The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).

• Allowances (Type RD) when the payment is less than 12 months overdue.

• Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.

Overseas Meals & Incidentals Allowance (Private Purposes, Incorrect Hours or Rate) applies when the Payee was underpaid Overseas Meals & Incidentals Allowance (Private Purposes) in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect. 

The reporting requirements for Overseas Meals & Incidentals Allowance (Private Purposes, Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Overseas Meals & Incidentals Allowance (Private Purposes, Incorrect Hours or Rate) is now reported under: 

• Allowances Type OD (PAYEVNTEMP226) when it is less than 12 months overdue.

• Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.

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), however they are not OTE (SGAA). When the payment is: 

• Less than 12 months overdue and relates to: 

  • The current financial year, PAYGW is calculated per Schedule 5, Method (B (i). 

  • A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).

• Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).

The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).

• Allowances (Type OD) when the payment is less than 12 months overdue.

• Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.

Overseas Meals & Incidentals Allowance (Private Purposes, OTE, Incorrect Hours or Rate) applies when the Payee was underpaid Overseas Meals & Incidentals Allowance (Private Purposes, OTE) in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect. 

The reporting requirements for Overseas Meals & Incidentals Allowance (Private Purposes, OTE, Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Overseas Meals & Incidentals Allowance (Private Purposes, OTE, Incorrect Hours or Rate) is now reported under: 

• Allowances Type OD (PAYEVNTEMP226) when it is less than 12 months overdue.

• Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.

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) and OTE (SGAA). When the payment is: 

• Less than 12 months overdue and relates to: 

  • The current financial year, PAYGW is calculated per Schedule 5, Method (B (i). 

  • A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).

• Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).

The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).

• Allowances (Type OD) when the payment is less than 12 months overdue.

• Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.

Overtime Meals Allowance (> ATO Measure, Incorrect Hours or Rate) applies when the Payee was underpaid Overtime Meals Allowance (> ATO Measure) in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect. 

The reporting requirements for Overtime Meals Allowance (> ATO Measure, Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Overtime Meals Allowance (> ATO Measure, Incorrect Hours or Rate) is now reported under: 

• Allowances Type MD (PAYEVNTEMP226) when it is less than 12 months overdue.

• Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.

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), however they are not OTE (SGAA). When the payment is: 

• Less than 12 months overdue and relates to: 

  • The current financial year, PAYGW is calculated per Schedule 5, Method (B (i). 

  • A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).

• Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).

The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).

• Allowances (Type MD) when the payment is less than 12 months overdue.

• Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.

Qualifications, Certificates, Licence Fees and Insurance Allowance (Incorrect Hours or Rate) applies when the Payee was underpaid Qualifications, Certificates, Licence Fees and Insurance Allowance in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect. 

The reporting requirements for Qualifications, Certificates, Licence Fees and Insurance Allowance (Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Qualifications, Certificates, Licence Fees and Insurance Allowance (Incorrect Hours or Rate) is now reported under: 

• Allowances Type QN (PAYEVNTEMP226) when it is less than 12 months overdue.

• Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.

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), however they are not OTE (SGAA). When the payment is: 

• Less than 12 months overdue and relates to: 

  • The current financial year, PAYGW is calculated per Schedule 5, Method (B (i). 

  • A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).

• Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).

The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).

• Allowances (Type QN) when the payment is less than 12 months overdue.

• Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.

Qualifications, Certificates, Licence Fees and Insurance Allowance (OTE, Incorrect Hours or Rate) applies when the Payee was underpaid Qualifications, Certificates, Licence Fees and Insurance Allowance (OTE) in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect. 

The reporting requirements for Qualifications, Certificates, Licence Fees and Insurance Allowance (OTE, Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Qualifications, Certificates, Licence Fees and Insurance Allowance (OTE, Incorrect Hours or Rate) is now reported under: 

• Allowances Type QN (PAYEVNTEMP226) when it is less than 12 months overdue.

• Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.

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) and OTE (SGAA). When the payment is: 

• Less than 12 months overdue and relates to: 

  • The current financial year, PAYGW is calculated per Schedule 5, Method (B (i). 

  • A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).

• Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).

The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).

• Allowances (Type QN) when the payment is less than 12 months overdue.

• Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.

Supplemental, Industry, Disability, Tasks, Activities and Skill Level Allowance (OTE, Incorrect Hours or Rate) applies when the Payee was underpaid Supplemental, Industry, Disability, Tasks, Activities and Skill Level Allowance (OTE) in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect. 

The reporting requirements for Supplemental, Industry, Disability, Tasks, Activities and Skill Level Allowance (OTE, Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Supplemental, Industry, Disability, Tasks, Activities and Skill Level Allowance (OTE, Incorrect Hours or Rate) is now reported under: 

• Allowances Type KN (PAYEVNTEMP226) when it is less than 12 months overdue.

• Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.

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) and OTE (SGAA). When the payment is: 

• Less than 12 months overdue and relates to: 

  • The current financial year, PAYGW is calculated per Schedule 5, Method (B (i). 

  • A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).

• Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).

The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).

• Allowances (Type KN) when the payment is less than 12 months overdue.

• Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.

Tools Allowance (Incorrect Hours or Rate) applies when the Payee was underpaid Tools Allowance in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect. 

The reporting requirements for Tools Allowance (Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Tools Allowance (Incorrect Hours or Rate) is now reported under: 

• Allowances Type TD (PAYEVNTEMP226) when it is less than 12 months overdue.

• Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.

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), however they are not OTE (SGAA). When the payment is: 

• Less than 12 months overdue and relates to: 

  • The current financial year, PAYGW is calculated per Schedule 5, Method (B (i). 

  • A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).

• Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).

The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).

• Allowances (Type TD) when the payment is less than 12 months overdue.

• Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.

Tools Allowance (OTE, Incorrect Hours or Rate) applies when the Payee was underpaid Tools Allowance (OTE) in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect. 

The reporting requirements for Tools Allowance (OTE, Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Tools Allowance (OTE, Incorrect Hours or Rate) is now reported under: 

• Allowances Type TD (PAYEVNTEMP226) when it is less than 12 months overdue.

• Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.

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) and OTE (SGAA). When the payment is: 

• Less than 12 months overdue and relates to: 

  • The current financial year, PAYGW is calculated per Schedule 5, Method (B (i). 

  • A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).

• Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).

The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).

• Allowances (Type TD) when the payment is less than 12 months overdue.

• Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.

Uniform or Grooming Allowance (Incorrect Hours or Rate) applies when the Payee was underpaid Uniform or Grooming Allowance in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect. 

The reporting requirements for Uniform or Grooming Allowance (Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Uniform or Grooming Allowance (Incorrect Hours or Rate) is now reported under: 

• Allowances Type OD (PAYEVNTEMP226) when it is less than 12 months overdue.

• Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.

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), however they are not OTE (SGAA). When the payment is: 

• Less than 12 months overdue and relates to: 

  • The current financial year, PAYGW is calculated per Schedule 5, Method (B (i). 

  • A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).

• Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).

The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).

• Allowances (Type OD) when the payment is less than 12 months overdue.

• Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.

Uniform or Grooming Allowance (OTE, Incorrect Hours or Rate) applies when the Payee was underpaid Uniform or Grooming Allowance (OTE) in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect. 

The reporting requirements for Uniform or Grooming Allowance (OTE, Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Uniform or Grooming Allowance (OTE, Incorrect Hours or Rate) is now reported under: 

• Allowances Type OD (PAYEVNTEMP226) when it is less than 12 months overdue.

• Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.

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) and OTE (SGAA). When the payment is: 

• Less than 12 months overdue and relates to: 

  • The current financial year, PAYGW is calculated per Schedule 5, Method (B (i). 

  • A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).

• Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).

The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).

• Allowances (Type OD) when the payment is less than 12 months overdue.

• Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.