If an artist working on a feature film is required by the producer to carry out work in North Queensland, Western Queensland, Western NSW, Central Australia, Northern Territory, Eastern or Northern Zones of Western Australia, Western or Northern Zones of South Australia or in Papua New Guinea, the artist will be paid at a daily or weekly rate of pay for their ordinary hours of work a sum which is 10% in excess of their ordinary daily or weekly rate for all such work.
What to pay
10% of the ordinary daily or weekly rate
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?