Employees other than casuals who have a broken work day must receive an additional allowance as follows:
●where the time between periods of work is two hours and up to three hours—an allowance per day equal to 0.33% of the standard weekly rate
What to pay
$2.85 per day
This allowance is based on a working condition or a disability as part of working a shift.
Should you withhold tax?
Withhold tax from this allowance
Should super be paid on this allowance?
This allowance forms part of ordinary times earnings
Should payroll tax be paid on this allowance?
Include this allowance for payroll tax purposes
How is it treated on the payment summary?
Include this allowance as part of gross wages
How should it be reported for Single Touch Payroll?