If an employee is appointed by their employer to perform first aid duty and holds a current first aid qualification from St John Ambulance or a similar body,the employee is entitled to an allowance at the rate of $18.04 per week.
$0.47 per hour and a maximum of $18.04 per week
This allowance is based on the employee holding a relevant qualification
Withhold tax from this allowance
This allowance forms part of ordinary times earnings
Include this allowance for payroll tax purposes
Include this allowance as part of gross wages