Tool Allowance - Caster, Fixer, Floorlayer Specialist Or Plasterer (Already Included In Rates In Tables Above Except Casual Rates)


Award Definition

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

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Applies from: 01/07/2023

Allowance Description

An allowance in recognition of the maintenance and provision of the standard tools of trade must be paid for all purposes of the award in accordance with the following table:

Classification

Tool allowance
$ per week

Artificial stoneworker, carpenter and/or joiner,carpenter-diver, carver, bridge and wharf carpenter, floor sander, letter cutter, marble and slate worker, stonemason or tile layer

37.32

Caster, fixer, floor layer specialist or plasterer

30.87

Refractory bricklayer or bricklayer

26.49

Roof tiler, slate-ridger or roof fixer, tradespersons in the metals and engineering construction sector

19.54

Signwriter,painter or glazier

8.96



What to pay

$0.81 per hour

Notes

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

Should you withhold tax?

Do not withhold tax from this allowance

Should super be paid on this allowance?

This allowance should not form 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?

Show the allowance separately in the allowance box

How should it be reported for Single Touch Payroll?

Tools

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