Qualifications

• Applies to allowance payments that are paid for obtaining or maintaining a qualification, which is evidenced by a certificate, licence or similar, and is required to perform the work or services
• It doesn't include allowances paid for performing additional duties just because those duties require a qualification or certificate - those are to be reported as "Tasks"
• ATO link for STP - https://www.ato.gov.au/Business/Single-Touch-Payroll/In-detail/Single-Touch-Payroll-Phase-2-employer-reporting-guidelines/?page=4#Qualification_and_certification_allowances__allowance_type_QN_

Topic: 44797