Lift And Deepen Allowance - More Than 50 Years Since Last Burial

Award Definition

Cemetery Industry Award 2010 [MA000070]

Back to search

Please note that the Pay Cat Allowance Search Tool is currently being updated for Modern Award rate changes applying from 1 July 2021

Allowance Description
An employee is entitled to receive a lift and deepen allowance as prescribed in this clause whenever the employee performs work in a lift and deepen procedure. Age of grave since last burial (years) more than 50 % of standard rate 2.2% 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 grave site. Unlike an exhumation,a lift and deepen can only occur after five years has elapsed from the date of the last burial in the grave site (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 reinterred the remains into the same grave at a greater depth.

What to pay

$19.31 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?


Ready to have a 30 minute consultation?

One of our payroll experts will be in touch within one business day