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Different types of allowances are subject to Pay as you go (PAYG) withholding and may / or may not be included in OTE (Ordinary Time Earnings) for the purposes of Superannuation.
Single Touch Payroll (STP) specifies those allowances requiring separate identification & reporting. Refer to the table at the bottom of this document for details.
Allowance amount
For STP this is the year to date amount for the specific allowance type. Amounts recorded here are not included in Gross payments. Any PAYGW amounts withheld from allowances is to be aggregated into the PAYGW amount recorded against an income type.
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