Award Transport

AD - Award Transport

• Applies to allowance payments made to employees for the cost of transport for business related travel that is traceable to a historical award in force on 29 October 1986 (excluding travel or cents per KM)
• This is a specific allowance listed in an award that is payable for travel but is not a cents per KM, travel allowance or expense reimbursal which are covered seperately
• ATO descriptions of this classification are vague, but by its exclusions very few transactions would meet the criteria.
• Be mindful of the distinction between "Award Transaction", "Other - Transport/Fares" and "Other - Non deductibles"

Topic: 44791