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🎯 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 more than 5,000 kilometres.
For example, under the;
- Security Services Industry Award 2020 [MA000016], where a Payee is required to use their private vehicle for business use, they will be paid 80 cents for each kilometre travelled in performing their duties.
- Manufacturing and Associated Industries and Occupations Award 2020 [MA000010], where a Payee is required to use their private vehicle for business use, they will be paid 80 cents for each kilometre travelled in performing their duties.
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).
