Mileage, Expenses, and GST

Mileage codes (*TD10) are calculated using the NET amount at the full (100%) pay rate.

Because ACC pays GST on mileage and this payment is not a direct reimbursement of costs incurred, GST should only be applied if the provider is GST registered.

In contrast, expense codes (e.g. SCSTR1) reimburses actual costs incurred, that already include GST, so the full amount—including GST—should be passed on.

Withholding Tax is not applied to mileage or expenses.