A trainee camera employee required to operate backpack equipment or a Steadicam unit must, in addition to the other payments to which the employee is entitled, be paid an allowance of $2.35
What to pay
$2.35 per shift
This allowance is based on performing a special duty or a certain area of responsibility
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?