(a) A tradesperson must be paid $15.29 per week extra for supplying and maintaining tools ordinarily required in the performance of their work as a tradesperson.
(b) An employer may reach agreement with an individual tradesperson to provide all of the tools required in the performance of their work. In such circumstances,the tool allowance is not payable.
(c) A tradesperson is to replace or pay for any tools supplied by their employer which are lost as a result of negligence on the part of the employee.
What to pay
$0.46 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?