The Building and Construction General On-site Award 2020 stipulates a daily allowance for starting and finishing work on a construction site. Is this deductible to the employee on their tax return. Does the employer withhold tax and pay super on this? Is it reportable at W1?
Thank you
Hiya @JenMartin
I assume you're referring to MA000020 clause 26.1(a) for $20.32/day for:
when the employee starts and finishes work on a construction site,or is required to perform prefabricated work in an open yard and is then required to erect or fix on-site
You can find the info you need in the following places for your Award Transport Payment:
Yes, it's included as Salary and Wages for PAYGW purposes (W1). Yes, it's a deductible expense for the employee on their tax return.
Deanne
Hiya @JenMartin
I assume you're referring to MA000020 clause 26.1(a) for $20.32/day for:
when the employee starts and finishes work on a construction site,or is required to perform prefabricated work in an open yard and is then required to erect or fix on-site
You can find the info you need in the following places for your Award Transport Payment:
Yes, it's included as Salary and Wages for PAYGW purposes (W1). Yes, it's a deductible expense for the employee on their tax return.
Deanne
@py_deanne - thanks for you reply and links.
It seems that the award was not in force at October 1986, thereby not an award transport payment, so therefore would the allowance be categorised as:
T1 (transport or fares)
and therefore not subject to PAYG and not subject to super?
TIA
@JenMartin, I assure you with absolute confidence that this award (earlier state-equivalent versions) WAS in force on 29 Oct 1986!
This award was actually the REASON that the tax concessions for Award Transport Payments were introduced.
It's all good!
Deanne
@py_deanne thank you so very much, appreciate your help.
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