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Oil Refining and Manufacturing Award 2010 [MA000072]
Applies from: 01/07/2023
$0.50 per hour up to a maximum of $17.50 per week
This allowance is paid for employees providing their own tools. The assumption is that the employee would spend the allowance on replacing their tools from time to time
Do not withhold tax from this allowance
This allowance should not form part of ordinary times earnings
Include this allowance for payroll tax purposes
Show the allowance separately in the allowance box
Tools