An employee required to use explosive powered tools must be paid an allowance of $1.96 per day. Where an hourly rate is required, it is calculated by dividing the rate by 7.6.
$0.24 per hour up to a maximum of $1.96 per day
This allowance is paid for employees providing their own tools. The assumption is that the employee would spend the allowance on replacing their tools from time to time
Do not withhold tax from this allowance
This allowance should not form part of ordinary times earnings
Include this allowance for payroll tax purposes
Show the allowance separately in the allowance box