2018 State budget

Payroll tax thresholds are to rise from the current level of $750,000. From 2018-19 the threshold will be $850,000 a year, rising to $900,000 in 2019-20, $950,000 in 2020-21 and $1 million in 2021-22.

Director’s fees and other payments

Payroll tax

Any amount of money paid by a company to remunerate a director for services performed   is liable for payroll tax and must be included in your companies wages in the month in which the payment was  paid or payable.

This includes director’s fees, superannuation contributions, consultancy fees, on call allowances, marketing fees and any other form of value.

Last updated: 16 April 2015