I understand that car allowances that are EXPECTED to be spent in full for that purpose do not attract super. However how do you demonstrate that it is expected to be used?
Back ground to this is I have been asked to review this for the entire history of our organisation (decades). I would suggest initial car allowances made sense at the time (eg sales roles), but since they have been allocated to roles where perhaps it is a bit more of a perk than a necessity.
The history of this has been lost with staff changes and lack of records. A review of contracts usually indicates that someone had a car up to a point but that this was replaced with an allowance. Only one contract had been found where it says it attracts super, the remainder are silent.
Additionally we have varying levels of vehicle allowances, presumably because different roles would have different use expectations.
Finally it has been found two staff have been receiving super for years but the majority not.
Is a role by role for the individuals over time what is required, and on what basis would it be determined that the specific allowance they received was expected to be used? Ie what would you have to demonstrate to the ATO if we didnโt pay super on some of the allowances.
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