An allowance of $661.77 per annum must be paid by the employer to a nominated employee who holds a first aid certificate issued by the St John Ambulance Association or equivalent.
$0.33 per hour up to a maximum of $661.77 per annum
This allowance is based on the employee holding a relevant qualification
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