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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.
Other Vehicle - Cents per Kilometre (S&W) is applicable when the Payee is entitled to an allowance for business use of their private vehicle which does not satisfy the vehicle definition test. However, the Payer deemed that the amount payable has not been fully expended (the amount of money provided to cover the expense has not been completely spent).
For example, under the
- Fire Fighting Industry Award 2020 [MA000111], where a Payee is required to use their private vehicle for business use, they will be paid 27 cents for each kilometre travelled in performing their duties each for a Motorcycle.
- Real Estate Industry Award 2020 [MA000106], where a Payee is required to use their private vehicle for business use, they will be paid 27 cents for each kilometre travelled in performing their duties each for a Motorcycle.
Other Vehicle - Cents per Kilometre (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 Salary & Wages and Taxable, however, they are not Ordinary Time Earnings (OTE).
