What are taxable wages?
The following types of payments are subject to payroll tax and are collectively called ‘taxable wages’:
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salaries and wages;
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commissions;
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annual leave, long service leave and sick leave;
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pay in lieu of notice;
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non-monetary superannuation contributions;
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travel and accommodation allowances in excess of the prescribed rates;
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bonuses, prizes and incentive payments;
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make-up payments made by the employer for workers compensation;
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What are exempt wages?
Wages paid by certain employers are exempt from payroll tax under Part 4 of the
Payroll Tax Act 2008.
An exemption will generally apply to wages paid to employees of the following types of organisations:
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religious institutions;
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non-profit private hospitals;
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private schools or colleges that do not provide education higher than secondary level;
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defence forces;
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public benevolent institutions; and
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non-profit charitable organisations.
Refer to the Payroll tax exemption
guideline and
rulings for additional information.
Non-profit training organisations
Wages paid to employees administering or participating in group apprenticeship or group training schemes are exempt from payroll tax where the:
If a moveable building
(being a building that is fixed to land, not a caravan or mobile home) is being purchased, the applicant is classified as an owner builder.
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the commencement date is taken to be the date of the contract to purchase the new moveable building; and
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the building must be new (that is, a building that has not previously been used as a place of residence).