Allowance Description
An employee must be paid an allowance of $2.04 per day for each day the employee is required to use explosive powered tools. Where an employee is required to use explosive powered tools for a period of less than a day,the employee will be paid an allowance of $0.27 per hour.
What to pay
$0.27 per hour up to a maximum of $2.04 per day
Notes
This allowance is based on performing a special duty or a certain area of responsibility
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?
Gross PAYEVNTEMP47