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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.
Overseas Meals & Incidentals Allowance (≤ ATO Measure) is applicable when the Payee is entitled to an allowance for their meals and incidentals when travelling internationally, for business purposes, which is equal to or less than the ATO Measure.
For example, under the;
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Electrical, Electronic and Communications Contracting Award 2020 [MA000025]. All meals not included in the cost of fares or accommodation, an allowance of $16.41 per meal will be paid to the Payee on distant work.
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Plumbing and Fire Sprinklers Award 2020 [MA000036]. For any meals incurred while travelling, an allowance of $14.08 per meal will be paid to the Payee on distant work.
Overseas Meals & Incidentals Allowance (≤ ATO Measure) uses the $ (or % of Rate Per Hour) set within the Pay Rate and Leave Entitlements are not applicable. Payments with this pay type are not considered to be W1 (Total of Salary, Wages & other payments), Taxable or Ordinary Time Earnings (OTE).
