Car - Cents per Kilometre (> Approved Rate & ≤ ATO Measure) (S&W)
Dec 09, 2024
1195
🎯 If you are unsure if this Pay Type applies to your circumstances, please refer to the Payee's Employment Contract or obtain advice from either the Australian Taxation Office or Fair Work Ombudsman.
Car - Cents per Kilometre (> Approved Rate & ≤ ATO Measure) (S&W) is applicable 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 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.
Car - Cents per Kilometre (> Approved Rate & ≤ ATO Measure) (S&W) uses the $ (or % of Rate Per Hour) set within the Pay Type and Leave Entitlements are not applicable. Payments with this pay type are considered to be W1 (Total of Salary, Wages & other payments) and Taxable, however, they are not Ordinary Time Earnings (OTE).
