Lift Industry Allowance - Apprentice 2nd Year

Award Definition

Building and Construction General On-site Award 2010 [MA000020]

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Allowance Description

Apprentices must be paid the following proportion of the appropriate lift industry allowance as follows:


Year of apprenticeship

% of allowance

1st year of apprenticeship


2nd year of apprenticeship


3rd year of apprenticeship


4th year of apprenticeship


What to pay

$2.28 per hour


This isn't technically an allowance, more a payment for hours worked

Should you withhold tax?

Withhold tax from these payments

Should super be paid on this allowance?

Include super to the extent that it is within ordinary hours

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 as part of gross wages

How should it be reported for Single Touch Payroll?


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