Overseas Meals & Incidentals Allowance (> ATO Measure) (S&W)
Overseas Meals & Incidentals Allowance (> ATO Measure) (S&W) applies when the Payee is entitled to an allowance for meals and incidentals when travelling internationally for business purposes, which is more than the ATO Measure.
For example, under the;
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Electrical, Electronic, and Communications Contracting Award 2020 [MA000025]. For all meals not included in the cost of fares or accommodation, an allowance of $16.41 per meal will be paid to the Payee for distant work.
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Plumbing and Fire Sprinklers Award 2020 [MA000036]. For any meals incurred while travelling, the payee will receive an allowance of $14.08 per meal for distant work.
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 considered W1 (Total of Salary, Wages & other payments) and Taxable; however, they are not OTE (SGAA).