Allowance Items


(from the ATO's Business Implementation Guide)


Separately itemised allowances were formerly only permitted for the Individual Non-Business (Salary and Wages) income type. These allowances have now been extended to be reported for all Individual Non-Business income types. They are not permitted to be reported for Business Personal Services income types.


Many allowances were previously included and reported as Employee Gross Pay. Now, all allowances are to be separately itemised. This includes wage-related and disability allowances such as height, dirt, higher duties, first aid allowance.









Use these codes followed by a description of the allowance. For example is reporting a Footwear allowance for a construction employee use 'U1 Footwear'



See ATO's Employers Guide for Allowances here

See ATO's Common Questions and Mistakes - Allowance here