Allowance Description
An all-purpose allowance of
$38.20 per week will be paid as compensation for the following disabilities associated with on-site work:
(i) climatic conditions when working in the open on all types of work;
(ii) the physical disadvantage of having to climb stairs or ladders;
(iii) the disability of dust and fumes blowing in the wind, brick dust and drippings from newly poured concrete;
(iv) sloppy and muddy conditions associated with the initial stages of on-site construction work;
(v) the disability of working on all types of scaffolding, excluding swing scaffolding; and/or
(vi) the lack of usual permanent amenities associated with factory work.
What to pay
$38.20 per week
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