An employee required to perform work handling coal but who is not entitled to an open cut brown coal mine allowance or briquette factory allowance will be paid an allowance of $99.01 per week.
What to pay
$2.64 per hour up to a maximum of $99.01 per week
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?