Allowance Description
Tradespersons must be paid an allowance of $0.95 per hour when engaged in repairs and alterations to old work only,notwithstanding that new material may have to be used for the purpose. Nothing extra may be claimed for dirty work.
What to pay
$0.95 per hour while repairing old work
Notes
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?
Gross PAYEVNTEMP47