Allowance Description
In addition to the appropriate minimum rate, an air-conditioning tradesperson and a refrigeration mechanic must be paid a weekly allowance of $78.61 as compensation for the various disabilities and peculiarities associated with on-site air-conditioning work or on-site refrigeration work.
What to pay
$2.07 per hour
Notes
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?
Gross PAYEVNTEMP47