Excavation Allowance - Body Has Been Buried for 14 Days or Less

Award Definition

Cemetery Industry Award 2010 [MA000070]

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Last updated: 16 August 2021

Allowance Description

An employee who is required to excavate around a coffin below the level of the lid and to place bars, tapes or ropes under the coffin so it may be lifted from the grave (and is not required to actually perform an exhumation or lift and deepen procedure) will be paid an allowance of:

(i) $50.81 for the first body; and

(ii) $25.40 for each additional body from the same grave.

What to pay

$50.81 for the first body and $25.40 for each additional body from the same grave


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?


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