Tasks

• Applies to allowance payments made to employees to compensate an employee for specific tasks or activities performed that involve additional responsibilities, inconvenience or circumstances above the base rate of pay

  IMPORTANT: There may be an extensive range of allowances that compensate employees for their work or services, however, these are detailed in the industrial instruments, along with details of their purpose and the conditions for which they are intended to compensate. It is recommended to read the ATO's guidances for specific inclusions/exclusions

• It doesn't include allowances paid for obtaining or maintaining a qualification even if the qualification is a pre-requisite for performing the task
• It doesn't include shift allowances or penalties
• ATO Link - https://www.ato.gov.au/Business/Single-Touch-Payroll/In-detail/Single-Touch-Payroll-Phase-2-employer-reporting-guidelines/?page=4#TaskallowancesAllowancetypeKN

Topic: 44796