Other Vehicle - Cents per Kilometre (S&W)
Other Vehicle - Cents per Kilometre (S&W) applies when the Payee is entitled to an allowance for business use of their private vehicle, which does not satisfy the vehicle definition test. However, the Payer deemed that the amount payable has not been fully expended (the amount of money provided to cover the expense has not been completely spent).
For example, under the;
- Fire Fighting Industry Award 2020 [MA000111]. Where a Payee is required to use their private vehicle for business use, they will be paid 27 cents for each kilometre travelled in performing their duties each for a Motorcycle.
- Real Estate Industry Award 2020 [MA000106]. Where a Payee is required to use their private vehicle for business use, they will be paid 27 cents for each kilometre travelled in performing their duties each for a Motorcycle.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Pay Type, and Leave Entitlements are not applicable. These payments are included in W1 (Total of Salary, Wages & other payments) and Taxable; however, they are not OTE (SGAA).