Lift And Deepen Allowance - 25 Years But Less Than 50 Years Since Last Burial

Award Definition

Cemetery Industry Award 2010 [MA000070]

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Last updated: 16 August 2021

Allowance Description

For each occasion an employee performs work in a lift and deepen procedure, the employee will be paid a lift and deepen allowance as follows:

Age of grave since last burial (years)


5 but less
than 10

10 but less
than 25

25 but less
than 50

than 50






per occasion






NOTE: This procedure is distinct from an exhumation in that it is performed at the request of the person with authority over the grant in order to accommodate further burials within an existing gravesite. Unlike an exhumation, a lift and deepen can only occur after 5 years has elapsed from the date of the last burial in the gravesite (or at such longer period as prescribed by the cemetery authority). This procedure is the disinterment of the remains from a grave, wherein an authorised employee must physically recover the remains from a grave and reinter the remains into the same grave at a greater depth.

What to pay

$36.68 per procedure


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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