●only apply to dives made in excess of 50 feet or 15 metres of water or equivalent pressure or when decompression is necessary whichever will occur first; and
●be calculated from the surface to the maximum depth or equivalent pressure attained during the dive.
$4.86 per metre or $1.47 per foot, or equivalent pressure per day
This allowance is based on a working condition or a disability as part of working a shift.
Withhold tax from this allowance
This allowance forms part of ordinary times earnings
Include this allowance for payroll tax purposes
Include this allowance as part of gross wages