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TREATMENT","id":"message:825296","revisionNum":1,"repliesCount":5,"author":{"__ref":"User:user:174955"},"depth":0,"hasGivenKudo":false,"board":{"__ref":"Forum:board:Staffing_and_Payroll"},"conversation":{"__ref":"Conversation:conversation:825296"},"readOnly":true,"editFrozen":false,"moderationData":{"__ref":"ModerationData:moderation_data:825296"},"body":"

Hi, I am struggling to get a clear answer on the tax & super(OTE) treatment of tool allowance (award MA000089) in a mechanical shop. Fair Works does not have anything on Tax or Super information. I found on Google a page from 'PayCat' from 2021, but STP2 came into play. I have tried with a Bookkeeping association (more up to date info) and ATO with conflicting responses. Speaking to the Bookkeeping association suggested I contact ATO. Speaking to someone at ATO gave me no definitive answer they left me to research further into their information on ATO website. They also suggested I 'Google' more on the treatment of the Awards Tool Allowance. Please can anyone shed something more on this.

Thanks

Cheyenne

","body@stringLength":"735","rawBody":"

Hi, I am struggling to get a clear answer on the tax & super(OTE) treatment of tool allowance (award MA000089) in a mechanical shop. Fair Works does not have anything on Tax or Super information. I found on Google a page from 'PayCat' from 2021, but STP2 came into play. I have tried with a Bookkeeping association (more up to date info) and ATO with conflicting responses. Speaking to the Bookkeeping association suggested I contact ATO. Speaking to someone at ATO gave me no definitive answer they left me to research further into their information on ATO website. They also suggested I 'Google' more on the treatment of the Awards Tool Allowance. Please can anyone shed something more on this.

Thanks

Cheyenne

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Fair Works does not have anything on Tax or Super information....","replies":{"__typename":"MessageConnection","edges":[{"__typename":"MessageEdge","cursor":"MjUuMnwyLjF8b3wxMHwxNDowLDM5OjF8MQ","node":{"__ref":"AcceptedSolutionMessage:message:826224"}},{"__typename":"MessageEdge","cursor":"MjUuMnwyLjF8b3wxMHwxNDowLDM5OjF8Mg","node":{"__ref":"ForumReplyMessage:message:827005"}}],"pageInfo":{"__typename":"PageInfo","hasNextPage":false,"endCursor":null,"hasPreviousPage":false,"startCursor":null}},"customFields":[]},"Conversation:conversation:825296":{"__typename":"Conversation","id":"conversation:825296","solved":true,"topic":{"__ref":"ForumTopicMessage:message:825296"},"lastPostingActivityTime":"2023-07-18T16:27:44.644+10:00","lastPostTime":"2023-07-18T16:27:44.644+10:00","unreadReplyCount":5,"isSubscribed":false},"ModerationData:moderation_data:825296":{"__typename":"ModerationData","id":"moderation_data:825296","status":"APPROVED","rejectReason":null,"isReportedAbuse":false,"rejectUser":null,"rejectTime":null,"rejectActorType":"member"},"Revision:revision:825296_1":{"__typename":"Revision","id":"revision:825296_1","lastEditTime":"2023-07-11T11:14:35.788+10:00"},"CachedAsset:theme:customTheme1-1743557931249":{"__typename":"CachedAsset","id":"theme:customTheme1-1743557931249","value":{"id":"customTheme1","animation":{"fast":"150ms","normal":"250ms","slow":"500ms","slowest":"750ms","function":"cubic-bezier(0.07, 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User","color":"333333","icon":null,"rankStyle":"TEXT"},"User:user:65526":{"__typename":"User","id":"user:65526","uid":65526,"login":"gavin12345","biography":null,"registrationData":{"__typename":"RegistrationData","status":null,"registrationTime":"2012-10-26T17:00:16.950+11:00"},"deleted":false,"email":"","avatar":{"__typename":"UserAvatar","url":"https://community.myob.com/t5/s/myob/m_assets/avatars/default/avatar-5.svg?time=0"},"rank":{"__ref":"Rank:rank:179"},"entityType":"USER","eventPath":"community:myob/user:65526"},"AcceptedSolutionMessage:message:826224":{"__typename":"AcceptedSolutionMessage","uid":826224,"id":"message:826224","revisionNum":1,"author":{"__ref":"User:user:283343"},"readOnly":true,"repliesCount":3,"depth":1,"hasGivenKudo":false,"subscribed":false,"board":{"__ref":"Forum:board:Staffing_and_Payroll"},"parent":{"__ref":"ForumTopicMessage:message:825296"},"conversation":{"__ref":"Conversation:conversation:825296"},"subject":"Re: PAYROLL AWARD MA000089 MECHANICAL TOOL ALLOWANCE TAX/SUPER TREATMENT","moderationData":{"__ref":"ModerationData:moderation_data:826224"},"body":"

Hi CheyenneK 

\n

 

\n

Thank you for bringing this to our attention. In this regard, we can only advise you on how to set up an allowance category, however, we are not experts in explaining how tool allowance works. I would consider contacting ATO to obtain pertinent information. You can check on this Help Article: Allowances, this contains detailed information on how you can set up allowances. You can also use this as your reference. 

\n

 

\n

If you need further assistance in the future, please don't hesitate to post again. We're happy to assist you. 

\n

 

\n

Best Regards, 

\n

Cel

\n

 

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Hi  

\n

 

\n

Thank you for bringing this to our attention. In this regard, we can only advise you on how to set up an allowance category, however, we are not experts in explaining how tool allowance works. I would consider contacting ATO to obtain pertinent information. You can check on this Help Article: Allowances, this contains detailed information on how you can set up allowances. You can also use this as your reference. 

\n

 

\n

If you need further assistance in the future, please don't hesitate to post again. We're happy to assist you. 

\n

 

\n

Best Regards, 

\n

Cel

\n

 

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Hi CheyenneK 

 

Just to add to comments by Celia_B , your tax adviser is probably the best person to ask, as such things often depend of the exact nature of the allowance.

 

Generally speaking, many awards have a tool allowance based on hours worked, and is essentially factored into the wages/payrate of the employee. In most cases, this would be subject to both PAYG withholding and would form part of the OTE of the employee, meaning it would be subject to super.

 

If the employee actually spends the money on tools required to do their job, they would be entitled to a tax deduction for the amount spent, irrespective of the total paid as a tool allowance. 

 

Regards

Gavin

","body@stripHtml({\"removeProcessingText\":false,\"removeSpoilerMarkup\":false,\"removeTocMarkup\":false,\"truncateLength\":200})@stringLength":"238","kudosSumWeight":0,"postTime":"2023-07-13T17:42:58.497+10:00","lastPublishTime":"2023-07-13T17:42:58.497+10:00","metrics":{"__typename":"MessageMetrics","views":386},"visibilityScope":"PUBLIC","placeholder":false,"originalMessageForPlaceholder":null,"isEscalated":null,"solution":false,"entityType":"FORUM_REPLY","eventPath":"category:AccountRight/category:Support/community:myobboard:Staffing_and_Payroll/message:825296/message:826246","replies":{"__typename":"MessageConnection","pageInfo":{"__typename":"PageInfo","hasNextPage":false,"endCursor":null,"hasPreviousPage":false,"startCursor":null},"edges":[{"__typename":"MessageEdge","cursor":"MjUuMnwyLjF8b3wxfDE0OjAsMzk6MXwx","node":{"__ref":"ForumReplyMessage:message:827015"}}]},"customFields":[],"attachments":{"__typename":"AttachmentConnection","edges":[],"pageInfo":{"__typename":"PageInfo","hasNextPage":false,"endCursor":null,"hasPreviousPage":false,"startCursor":null}},"editFrozen":false,"body@stringLength":"1167","rawBody":"

Hi  

 

Just to add to comments by  , your tax adviser is probably the best person to ask, as such things often depend of the exact nature of the allowance.

 

Generally speaking, many awards have a tool allowance based on hours worked, and is essentially factored into the wages/payrate of the employee. In most cases, this would be subject to both PAYG withholding and would form part of the OTE of the employee, meaning it would be subject to super.

 

If the employee actually spends the money on tools required to do their job, they would be entitled to a tax deduction for the amount spent, irrespective of the total paid as a tool allowance. 

 

Regards

Gavin

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Hi Gavin,

 

I responded to Celia and added you to that response. 

 

Thanks again for your response.  Really do appreciate another perspective on these situations.

","body@stripHtml({\"removeProcessingText\":false,\"removeSpoilerMarkup\":false,\"removeTocMarkup\":false,\"truncateLength\":200})@stringLength":"188","kudosSumWeight":0,"repliesCount":0,"postTime":"2023-07-18T16:27:44.644+10:00","lastPublishTime":"2023-07-18T16:27:44.644+10:00","metrics":{"__typename":"MessageMetrics","views":349},"visibilityScope":"PUBLIC","placeholder":false,"originalMessageForPlaceholder":null,"isEscalated":null,"solution":false,"entityType":"FORUM_REPLY","eventPath":"category:AccountRight/category:Support/community:myobboard:Staffing_and_Payroll/message:825296/message:827015","customFields":[],"attachments":{"__typename":"AttachmentConnection","edges":[],"pageInfo":{"__typename":"PageInfo","hasNextPage":false,"endCursor":null,"hasPreviousPage":false,"startCursor":null}},"readOnly":true,"editFrozen":false,"body@stringLength":"213","rawBody":"

Hi Gavin,

 

I responded to Celia and added you to that response. 

 

Thanks again for your response.  Really do appreciate another perspective on these situations.

","images":{"__typename":"AssociatedImageConnection","edges":[],"totalCount":0,"pageInfo":{"__typename":"PageInfo","hasNextPage":false,"endCursor":null,"hasPreviousPage":false,"startCursor":null}},"timeToRead":1,"currentRevision":{"__ref":"Revision:revision:827015_1"},"latestVersion":null,"messagePolicies":{"__typename":"MessagePolicies","canModerateSpamMessage":{"__typename":"PolicyResult","failureReason":{"__typename":"FailureReason","message":"error.lithium.policies.feature.moderation_spam.action.moderate_entity.allowed.accessDenied","key":"error.lithium.policies.feature.moderation_spam.action.moderate_entity.allowed.accessDenied","args":[]}}}},"ModerationData:moderation_data:827014":{"__typename":"ModerationData","id":"moderation_data:827014","status":"APPROVED","rejectReason":null,"isReportedAbuse":false,"rejectUser":null,"rejectTime":null,"rejectActorType":"member"},"ForumReplyMessage:message:827014":{"__typename":"ForumReplyMessage","author":{"__ref":"User:user:174955"},"id":"message:827014","revisionNum":1,"uid":827014,"depth":2,"hasGivenKudo":false,"subscribed":false,"board":{"__ref":"Forum:board:Staffing_and_Payroll"},"parent":{"__ref":"AcceptedSolutionMessage:message:826224"},"conversation":{"__ref":"Conversation:conversation:825296"},"subject":"Re: PAYROLL AWARD MA000089 MECHANICAL TOOL ALLOWANCE TAX/SUPER TREATMENT","moderationData":{"__ref":"ModerationData:moderation_data:827014"},"body":"

Hi Celia and Gavin

 

Thank you for your responses. I do appreciate any help given considering I have spent so much effort on such an small amount of $13 tool allowance which is compulsory under the award. The ATO virtually said it is at the discretion of the employer as to how to treat the tool allowance.  To ask an accountant on this would be a waste of their time to pursue.

I spoke with the Employer and suggested the best way to handle this would be to have it taxed and calculate super on it.

It is best to cover all bases so that the Employer won't be penalised. 

 

Again thank you for your input into my question on this matter, realy do appreciate it.

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Hi Celia and Gavin

 

Thank you for your responses. I do appreciate any help given considering I have spent so much effort on such an small amount of $13 tool allowance which is compulsory under the award. The ATO virtually said it is at the discretion of the employer as to how to treat the tool allowance.  To ask an accountant on this would be a waste of their time to pursue.

I spoke with the Employer and suggested the best way to handle this would be to have it taxed and calculate super on it.

It is best to cover all bases so that the Employer won't be penalised. 

 

Again thank you for your input into my question on this matter, realy do appreciate it.

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Hi, CheyenneK 

\n

 

\n

Thanks for your post.

\n

 

\n

As gavin12345 mentioned, it is best to speak with your accountant as they can provide you with further information regarding with your issue. Please let us know how you go with this concern.

\n

 

\n

Best regards,

\n

Doreen

","body@stripHtml({\"removeProcessingText\":false,\"removeSpoilerMarkup\":false,\"removeTocMarkup\":false,\"truncateLength\":200})@stringLength":"218","kudosSumWeight":0,"repliesCount":0,"postTime":"2023-07-18T16:08:25.954+10:00","lastPublishTime":"2023-07-18T16:08:25.954+10:00","metrics":{"__typename":"MessageMetrics","views":346},"visibilityScope":"PUBLIC","placeholder":false,"originalMessageForPlaceholder":null,"isEscalated":null,"solution":false,"entityType":"FORUM_REPLY","eventPath":"category:AccountRight/category:Support/community:myobboard:Staffing_and_Payroll/message:825296/message:827005","replies":{"__typename":"MessageConnection","pageInfo":{"__typename":"PageInfo","hasNextPage":false,"endCursor":null,"hasPreviousPage":false,"startCursor":null},"edges":[]},"customFields":[],"attachments":{"__typename":"AttachmentConnection","edges":[],"pageInfo":{"__typename":"PageInfo","hasNextPage":false,"endCursor":null,"hasPreviousPage":false,"startCursor":null}},"readOnly":true,"editFrozen":false,"body@stringLength":"936","rawBody":"

Hi,  

\n

 

\n

Thanks for your post.

\n

 

\n

As mentioned, it is best to speak with your accountant as they can provide you with further information regarding with your issue. Please let us know how you go with this concern.

\n

 

\n

Best regards,

\n

Doreen

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