Damaged Personal Effects - Dentures And Prescription Glasses

Award Definition

Storage Services and Wholesale Award 2010 [MA000084]

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Last updated: 16 August 2021

Allowance Description

An employer will reimburse an employee up to a maximum of $1022.00 for the replacement or repair of each set of dentures and/or prescription spectacles if they are damaged or destroyed in the course of the employee’s ordinary duties,other than through the employee’s own negligence.

What to pay

reimbursement for the replacement or repair of damaged items up to a maximum of $1,022.00 for each set


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?


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