| Type | Liability |
|---|---|
| Accommodation | Fringe benefit |
| Accommodation allowances | Exempt component applies |
| Adoption leave | Exempt |
| Agency-supplied staff | Taxable |
| Allowances | Taxable |
| Annual leave | Taxable |
| Annual leave paid on termination | Taxable |
| Apprentices' wages | Exempt |
| Backpay | Taxable |
| Board and quarters | Fringe benefit |
| Bona fide redundancy payments (tax-free component) | Exempt |
| Bonuses | Taxable |
| Car parking | Fringe benefit |
| Commissions | Taxable |
| Company cars | Fringe benefit |
| Consultant's fees | Taxable if an employment relationship exists |
| Contractor payments | Taxable if an employment relationship exists |
| Credit cards | Fringe benefit |
| Debt waivers | Fringe benefit |
| Defence force leave | Exempt |
| Directors' fees | Taxable |
| Discounted staff and director purchases | Fringe benefit |
| Education expenses | Fringe benefit |
| Employer-funded (pre-income tax) superannuation contributions | Taxable |
| Employment agency personnel | Taxable as wages paid or payable by the employment agent |
| Entertainment allowances | Fringe benefit |
| Fringe benefits | Exempt fringe benefits and fringe benefits with a nil taxable value are not taxable |
| Gross wages | Taxable |
| GST component of wages | Not taxable |
| Health insurance | Fringe benefit |
| Holiday pay | Taxable |
| Home garaging | Fringe benefit |
| Housing | Fringe benefit |
| Jury duty | Taxable if the payment is made by the employer (even where reimbursed by the court) |
| Leave loading | Taxable |
| Leave paid out | Taxable |
| Living away from home allowances | Fringe benefit |
| Loans (interest free / low interest) | Fringe benefit |
| Long service leave | Taxable |
| Maternity leave | Exempt |
| Motor vehicles | Fringe benefit |
| Motor vehicle allowances | Exempt component applies |
| Options | Taxable |
| Overtime | Taxable |
| Paid parental leave (Commonwealth scheme) | Not taxable |
| Parental leave | Exempt |
| Payments in lieu of notice | Taxable |
| Piece-work payments | Taxable |
| Portable long service leave fund payments | Taxable |
| Redundancy benefits scheme payments | Taxable |
| Reimbursements (business expenses) | Not taxable under certain conditions |
| Relocation payments | Fringe benefit |
| School fees | Fringe benefit |
| Share Schemes | Taxable |
| Sick leave | Taxable |
| Staff discounts | Fringe benefit |
| Study leave | Taxable |
| Subcontractors | Taxable if an employment relationship exists |
| Subscriptions | Fringe benefit |
| Subsidised wages | Taxable regardless of source of wages |
| Superannuation contributions (pre-income tax/employer) | Taxable |
| Taxi fares | Fringe benefit |
| Telephone account payments | Fringe benefit |
| Termination payments - Accrued annual leave and long service leave - Employment termination payments - Bona-fide redundancy payments |
- Taxable - Taxable (income-tax assessable component) - Exempt (income tax-free component). Amounts in excess of tax free component are taxable |
| Trainee wages | Taxable |
| Travel (free or subsidised) | Fringe benefit |
| Volunteer fire-fighters (and volunteers providing other emergency services) | Exempt |
| Vouchers | Fringe benefit |
| Worker’s compensation payments | Exempt however make-up pay is taxable |
Wages checklist: Payroll Tax Employer Guide
Wage and liability types.
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