Under the Building On Site Construction Award a daily travel allowance of $20.32 is payable and is expected to be spent each day for casual workers to attend sites. Is this amount taxable? It is shown separately on pay slips each week. Is SG payable on this specific allowance as it is expected to be spent in full each day.
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1 replies
Hiya @SimonEir
In the MA000020: Building and Construction General On-Site Award 2020 C26.1(a) for travelling in their own vehicle per day, the allowance of $20.32 is payable for the conditions and activities described in the clause.
That is an Award Transport Payment and is treated as follows:
- PAYGW - as per Withholding for Allowances Table 3
- OTE - as per OTE Checklist Allowances - expense allowance expected to be used in full
- STP - as per STP2 Employer Guidance
I hope that clarifies it for you?
Deanne
All replies
Hiya @SimonEir
In the MA000020: Building and Construction General On-Site Award 2020 C26.1(a) for travelling in their own vehicle per day, the allowance of $20.32 is payable for the conditions and activities described in the clause.
That is an Award Transport Payment and is treated as follows:
- PAYGW - as per Withholding for Allowances Table 3
- OTE - as per OTE Checklist Allowances - expense allowance expected to be used in full
- STP - as per STP2 Employer Guidance
I hope that clarifies it for you?
Deanne
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