Allowance Description
Where an employee is required to provide ski/board equipment as part of their employment, and this equipment is not supplied by the employer, the employee will be paid an
allowance of $0.33 for each hour worked. An employee entitled to the equipment allowance will be entitled to this instead of the boot allowance.
What to pay
$0.33 per hour
Notes
This is a type of expense allowance where we would expect the employee to claim a deduction for this in their tax return
Should you withhold tax?
Do not withhold from this allowancd
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?
Other PAYEVNTEMP8