Award Transport Allowance
Award Transport Allowance applies when the Payee is entitled to an allowance for business use of their private vehicle, where there is evidence of traceability between the current Award/industrial instrument the Payee is employed under to a historical award/industrial instrument that was in force on 29 October 1986.
For example, under the Stevedoring Industry Award 2020 [MA000053], a Grade 7 Stevedoring Payee is entitled to a Vehicle Allowance of $77.98 per week.
Rather than being reported as Transport (STP Phase 1), these payments are now reported under Allowance Type Code = AD per the Australian Taxation Office Single Touch Payroll Phase 2 guidance.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are considered W1 (Total of Salary, Wages & other payments); however, they are not Taxable or OTE (SGAA).