Damage To Personal Items Or Equipment Compensation

Award Definition

Marine Tourism and Charter Vessels Award 2010 [MA000093]

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Last updated: 16 August 2021

Allowance Description
If,by fire,explosion,foundering,shipwreck,collision,stranding or any other cause whatsoever not attributable to the employee’s neglect,an employee should sustain damage to or loss of their personal effects or equipment necessary for the performance of their duties,the employer will compensate the employee for such damage or loss by cash payment equivalent to the value of the lost or damaged goods to a maximum of $1262. This amount or any part thereof will not be payable where loss is recovered through workers compensation insurance.

What to pay

an amount equal to the value of items lost or damaged with a maximum payment of $1,262.00


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?


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