1AExtent to which motor vehicle and accommodation allowances to be excluded from wages

1A Extent to which motor vehicle and accommodation allowances to be excluded from wages

1A Extent to which motor vehicle and accommodation allowances to be excluded from wages

(1) A motor vehicle allowance paid to a worker is to be excluded from wages for the purposes of this Order to the extent of an amount calculated at whichever of the following rates is applicable in the particular case:

(a) in the case of a worker paid an allowance under an award that specifies the allowance solely as a rate for each kilometre or part of a kilometre travelled by the worker in the course of the worker’s employment by means of a motor vehicle provided or maintained by the worker—the rate specified in the award,

(b) in the case of any other worker—53.5 cents for each kilometre or part of a kilometre travelled by the worker in the course of business journeys by means of a motor vehicle provided or maintained by the worker.

Note—

Where a worker is paid an allowance under an award that specifies the allowance wholly as a lump sum amount or partly as a lump sum amount and partly as a rate for each kilometre or part of a kilometre travelled by the worker in the course of the worker’s employment by means of a motor vehicle provided or maintained by the worker—the amount of allowance to be excluded from wages for the purposes of this Order is to be calculated in accordance with paragraph (b).

(2) If the amount calculated in accordance with subclause (1) is greater than the amount actually paid to a worker as a motor vehicle allowance, only the amount actually paid is to be excluded from the calculation of wages.

(3) The amount of motor vehicle allowance paid to a worker that is to be excluded from wages for the purposes of this Order is to be calculated using whichever of the following 2 methods the employer prefers:

(a) the method set out in clause 1B (the continuous recording calculation method),

(b) the method set out in clause 1C (the averaging calculation method).

(4) An accommodation allowance paid to a worker is to be excluded from wages for the purposes of this Order to the extent of an amount calculated at whichever of the following rates is applicable in the particular case:

(a) in the case of a worker paid an allowance under an award that specifies the allowance as a rate for each night the worker is absent from the worker’s usual place of residence—the rate specified in the award,