Towing Or Carrying Explosives Allowance


Award Definition

Ports, Harbours and Enclosed Water Vessels Award 2010 [MA000052]

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Applies from: 01/07/2023

Allowance Description

Employees on any vessel either towing or carrying explosives will be paid an additional $3.05 for each day or part thereof while so engaged. This rate will be treated as part of the ordinary rate for all purposes of this award. For the purposes of clause 16.2(m),explosives means any material used as an explosive,such as gunpowder,blasting powder or materials,or any other material of like nature,but does not include petroleum products.



What to pay

$3.05 per day or part day when required to do such work

Notes

This allowance is based on a working condition or a disability as part of working a shift.

Should you withhold tax?

Withhold tax from this allowance

Should super be paid on this allowance?

This allowance forms 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?

Include this allowance as part of gross wages

How should it be reported for Single Touch Payroll?

Gross PAYEVNTEMP47

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