Peter Hanson works in a service company in VIC. Peter is paid weekly.

His employment is covered by an Enterprise Agreement. The following is extracted from the Agreement:

·       His standard pay is $1,711.54 for a 38-hour week.

·       Space, height, and dirt money allowance are paid at 3.5% of an hourly standard rate for all hours.

·       Peter is paid $0.78 per km for using his own car for work-related travel.

·       He is also paid $6.17 per day as a first-aid officer.

·       Peter's employment contract includes a salary packaging term: Peter is to sacrifice $250.00 gross wages per week and in return, the company pays for his education. This education is work-related.

·       For the week ending 7/04/2019, Peter worked for 38 normal hours (5 days) and travelled 300 km for work in his own car.

Required:                                                                                                                        

a) Calculate the value of allowances to be included in Peter's pay run for the week (show your workings).

b) For the payments above, determine the PAYG Amounts that are subject to PAYG withholding.