An operator of explosive powered tools who is required to use an explosive powered tool must be paid $1.88 per day extra for each day on which such a tool is used.
What to pay
$1.88 per day
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?