Q: Can you please confirm this allowance is a benefit allowance therefore taxable, contributes to super and is part of the annual leave calculations
based on the details in this variation of agreement.
Currently they believe this is non-taxable allowance.

A: How is this allowance determined?  Is it for actual expenses that the employee has incurred while working for their employer? Or is it just a flat rate paid not based on anything?

Q: The original allowance (was $50.00)

This was an allowance paid as non -taxable based on average cost of meals breakfast lunch and dinner, with previous supplied receipts.

Now they have increased to $70.00 for staying away, (not based on any analysis) changed the wording too: meals and accommodation will be supplied plus receive an allowance of $70 gross per night

A: The original $50 is fine as a reimbursing allowance as it is based on an average of expenses (just should be reviewed once in a while).  But if they are now saying that meals and accommodation are paid and they also get $70 that $70 is a taxable benefit as it is not related to an actual expense.