Tool Allowance - Apprentice (Includes Adult Apprentices) - Technical Stream - Started Before 1 Jan 2014 - 1St Year Apprentice

Award Definition

Telecommunications Services Award 2010 [MA000041]

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Last updated: 16 August 2021

Allowance Description

Apprentices who commenced their apprenticeship before 1 January 2014 will be entitled to the percentage of the applicable adult weekly wage (or in the case of part-time or casual employees,the hourly rate) for their classification as set out in the table below:


Year of apprenticeship

Junior apprentice
% of applicable adult rate

Adult apprentice
% of applicable adult rate

1st year



2nd year



3rd year



4th year



What to pay

$0.19 per hour


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?


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