Private Purpose - Cents per Kilometre (S&W & OTE) 

Private Purpose - Cents per Kilometre (S&W & OTE) applies when the Payee is entitled to an allowance for the private use of their private vehicle, which satisfies the vehicle definition test.

For example, under the; 

• Electrical, Electronic and Communications Contracting Award 2020 [MA000025]. The Payer must pay the Payee a motor vehicle allowance of 80 cents per kilometre as compensation for expenses where the Payee, by agreement with their Payer, uses their own motor vehicle for the distance of the employee’s journey where the employee is re-called to work overtime after leaving their employer’s business.

• Building and Construction General On-site Award 2020 [MA000020]. The Payer must pay the Payee a motor vehicle allowance of 48 cents per kilometre as compensation for expenses where the Payee is required to travel to a construction site that is not located in a metropolitan radial area in which the employee’s usual place of residence is located and more than 50 km by road from the employee’s usual place of residence.