The employer of an employee who is required to carry a firearm must pay the employee a firearm allowance of $3.23 per shift with a maximum of $16.15 per week.
What to pay
$3.23 per shift with a maximum of $16.15 per week
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?