Second Hand Timber Allowance


Joinery and Building Trades Award 2010 [MA000029]

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Applies from: 01/07/2024

Allowance Description

An employee whose tools are damaged by nails,dumps or other foreign matter on second hand timber the employee is working on must be paid $3.42 per day extra on each day on which the employee’s tools are damaged,provided that the damage is reported immediately to the employer’s representative on the job in order that the employee may prove the claim.

What to pay

$3.42 per day

Notes

This is a type of expense allowance where we would expect the employee to claim a deduction for this in their tax return

Should you withhold tax?

Do not withhold from this allowancd

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?

Other PAYEVNTEMP8

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