​​​Director's remuneration​​

Directors’ remuneration including directors’ fees, board fees, allowances, superannuation contributions, the taxable value of fringe benefits and termination payments are subject to payroll tax. This is the case for both working and non-working directors.

Directors’ remuneration must be declared as wages regardless of the method of payment including the payment of fees that are billed through a professional practice, such as an accounting or legal firm. ​

Board member's remuneration

Board member's remuneration including fees, allowances, superannuation contributions and the taxable value of fringe benefits are subject to payroll tax.

Board member's fees, where billed through a professional practice, must be declared as wages.