When a Station hand is required by the employer to provide their own dog which is used as a cattle or sheep dog for station purposes,the employer will pay to the employee:
an allowance mutually agreed upon for each such dog.
What to pay
an agreed allowance for each dog
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?