An employee is required by the employer to provide any suit, frock, costume,stockings,leotards and fleshings,wigs and appurtenances and haberdashery or other article,not in the employee’s possession will be reimbursed their actual cost. Provided that where these articles are already in the employee’s possession,the employer will pay the employee an allowance of $8.20 per week for each suit,frock,costume,stockings,leotards and fleshings,wigs and appurtenances and haberdashery or other article supplied by that employee with a minimum payment of $10.50 per week plus a sum of $4.15 per week for each pair of shoes,where such articles are required by the employer to be used in performance or rehearsal.
What to pay
$8.20 per week for each item, with a minimum payment of $10.50 per week and an additional $4.15 per week for each required pair of shoes
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?