Apprentices paid the minimum rates of pay prescribed in clauses 48.1 and 51—Adult apprentice wage rates in Section 2—Vehicle manufacturing employees will be paid the following weekly tool allowance where they are required by their employer to provide their own tools:
Year of apprenticeship
Level 4 or 4th year
What to pay
$1,985.08 per year
This allowance is paid for employees providing their own tools. The assumption is that the employee would spend the allowance on replacing their tools from time to time
Should you withhold tax?
Do not withhold tax from this allowance
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?