Musicians: Upkeep Allowance - Percussionist Providing Percussion Kit


Award Definition

Live Performance Award 2010 [MA000081]

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Applies from: 01/07/2023

Allowance Description
Where a weekly percussionist provides the complete percussion kit,or a substantial part of the percussion kit,as defined in clause 2Definitions,they must be paid in addition to their ordinary rate of pay an allowance of $12.09 per week.

What to pay

$12.09 per week

Notes

This is a type of expense allowance where we would expect the employee to claim a deduction for this in their tax return

Should you withhold tax?

Do not withhold from this allowancd

Should super be paid on this allowance?

This allowance should not form 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?

Show the allowance separately in the allowance box

How should it be reported for Single Touch Payroll?

Other PAYEVNTEMP8

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