Taxable items

​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​The following checklist provides guidance on the payroll tax treatment of certain items based on the legislation in effect as at 1 July 2011.  The list is current but may change in the future.  
​​​​
Renumeration Item
Taxable or Exempt
​Accommodation 
​F
Accommodation allowances
​​C
Adoption leave
E​
​Agency supplied staff
C​
Allowances
C
Annual leave​
​​T
Annual leave paid on termination 
T
Back pay
T
Benefits
F
Board and quarters
R
Bona fide redundancy payments (tax-free component)
E
Bonuses
T
Car allowances​
​C
Car parking 
​F
Clothing allowances
T
Commissions
T
Consultant’s fees
C
Contractor payments
C
Credit cards​
F
​Debt waivers
F​
​Defence force payments
E​
​Directors’ fees
T​
​Dirt allowances
T​
​Discounted staff purchases
F​
​Education expenses
F​
​Employer-funded (pre-income tax) superannuation contributions 
T​
​Employment agency personnel
C​
​Entertainment allowances
T​
​Footwear allowances
T​
​Fringe benefits
F​
​Gifts
F​
​Gross wages
T​
​Health insurance
F​
Holiday pay
T​
​Housing​
F​
​​Leave loading
T​
​Living away from home allowances
F​
​Loans (interest free/low interest)
F​
Long service leave
T​
​Make up pay
T​
​Maternity leave​
E​
​​Meals
F​
​Meal allowances
C​
​Motor vehicles
​F
​Motor vehicle allowances
​C
​Options
T​
​Outworker payments
C​
​Overtime
T​
​Overtime meal allowances
T​
​Paid parental leave
​E
​Paternity leave
T​
​Pay in lieu of notice
T​
​Piece-work payments
C
​Prizes
F​
​Professional advice
F​
​Redundancy payments
C​
​Reimbursements (business expenses)
F​
​Relocation payments
F​
​Rental subsidy allowances
T​
​Representation allowances
T​
​School fees
F​
​Shares or options granted or vested under an employee share acquisition scheme
T​
​Shift allowances
T​
​Sick pay
T​
​Site allowances
T
​Staff discounts
F​
​Subcontractors
C​
​Subscriptions
F​
​Superannuation contributions
T​
​Taxi fares
F​
​Telephone account payments
F​
​Termination payments
- Accrued annual leave and long service leave
- Employment termination payments
- Bona-fide redundancy payments (income tax free component)
- Bona-fide redundancy payments in excess of tax free component 
T
T (to the extent assessable income of the employee under the ITAA)
E

 
T​
​Tool allowances
​T
​Travel (free or subsidised)
F​
​Travel allowances
C​
​Uniform allowances
T​
​Vouchers
F​
​Worker's compensation payments
E​
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Shares and options
Termination payments
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