Taxing of allowances paid to religious practitioners

Table 1

Allowances subject to PAYG withholding

Allowance type	Are you required to Withhold from allowances?	Is the allowance to be included on Payment Summary? If so, how is it to be shown?
Allowances paid for working conditions, qualifications or special duties For example: travelling time, first aid certificate or safety officer.	Yes	Yes (include total allowance in gross payment)
Allowances for non-deductible expenses For example: part day travel (no overnight absence from religious practitioner's ordinary place of residence) meals (not award overtime meal allowance or overnight travel allowance) motor vehicle for non-deductible travel, e.g. home to work, including cents per kilometre payments.	Yes	Yes (include total allowance in gross payment
Allowances for expected deductible expenses For example: motor vehicle for work related travel, including cents per kilometre payments in excess of Australian Taxation Office (ATO) rate (1) overseas accommodation for deductible travel.	Yes	Yes (show total allowance separately in the allowance box with an explanation)

Sections within What is the correct withholding treatment for allowances?

• Table 1
• Table 2