Accommodation allowances | Exempt component applies | |
Adoption leave
|
Exempt up to 14 weeks full-time or equivalent period if paid at a reduced rate of pay
|
Paid in addition to normal leave
|
Allowances |
Liable
|
All types liable except for exempt component for motor vehicles and accommodation
|
Apprentice wages |
Liable
|
Rebate scheme applies
|
Back pay
|
Liable
| |
Benefits
|
Liable
| |
Bonuses |
Liable
| |
Commissions |
Liable
| |
Contractor payments under a relevant contract |
Liable unless exemption applies
|
Relevant contract provisions may apply
|
Defence Force payments
|
Exempt
|
For time taken as military leave
|
Directors fees |
Liable
| |
Dividends
|
Not liable
|
Return on investment is not liable
|
Early retirement scheme benefits
|
Liable (income taxable component only)
| |
Employment termination payment |
Liable (income taxable component only)
|
Statutory redundancy components not liable
|
Emergency operations
|
Exempt
|
For wages paid to a volunteer member involved in emergency operations
|
Employment agency payments |
Liable
|
Employment agency itself is liable for on-hire contracts unless end user is exempt
|
Free holidays
|
Liable
| As per Fringe Benefits Tax Assessment Act 1986 |
Fringe benefits |
Liable
| As per Fringe Benefits Tax Assessment Act 1986 |
Gifts related to service
|
Liable
| |
Gifts unrelated to service
|
Not liable
|
Fringe benefits tax limits apply
|
Golden handshakes
|
Liable
|
Employment termination payment
|
Gross wages
|
Liable
| |
Holiday pay
|
Liable
| |
Indigenous employees (payments made to)
|
Exempt under certain conditions
|
Wages exempt if an approved project
|
Jury duty (employer payments)
|
Liable
|
Payments made by an employer to an employee are liable wages
|
Jury duty (court payments)
|
Not liable
|
Payments made by the court system to an employee are not liable wages
|
Leave paid out
|
Liable
|
All unused leave paid out
|
Leave loading
|
Liable
| |
Living away from home allowance |
Liable
| As per Fringe Benefits Tax Assessment Act 1986 |
Loans
|
Liable
| As per Fringe Benefits Tax Assessment Act 1986 |
Long service leave
|
Liable
| |
Make up pay
|
Liable
|
Payments additional to compulsory workers compensation amounts
|
Maternity leave
|
Exempt up to 14 weeks full-time or equivalent period if paid at a reduced rate of pay
|
Paid in addition to normal leave
|
Meal money
|
Liable
|
Declared as an allowance
|
Motor vehicles |
Liable
| As per Fringe Benefits Tax Assessment Act 1986 |
Motor vehicle allowances paid as flat or fixed amount | Exempt component applies |
Applies to business use of private vehicles
|
Motor vehicle allowances paid on per kilometre basis
|
Not liable
| Applies to business use of private vehicles. The car expense payment is exempt under the Fringe Benefits Tax Assessment Act 1986 |
Overtime
|
Liable
| |
Paid parental leave (PPL) paid by the Commonwealth Government
|
Not liable
| |
Partnership drawings
|
Not liable
| |
Paternity leave
|
Exempt up to 14 weeks full-time or equivalent period if paid at a reduced rate of pay
|
Paid in addition to normal leave
|
Payments in lieu of notice
|
Liable
|
Employment termination payment
|
Piece work payments
|
Liable
|
For payments by quantity of output
|
Portable long service leave fund payments
|
Not liable
| |
Prizes
|
Liable
| As per Fringe Benefits Tax Assessment Act 1986 |
Quarters/housing
|
Liable
| As per Fringe Benefits Tax Assessment Act 1986 |
Redundancy payments |
Liable (income taxable component only)
|
Statutory redundancy component not liable
|
Reimbursements
|
Not liable
|
Must be a business expense which is accounted for
|
Retirement payout
|
Liable
|
All unused leave is liable
|
Severance payments
|
Liable
|
Employment termination payment
|
Service contracts (Contract of service) |
Liable
|
If there is an employer/employee relationship
|
Shares/options scheme |
Liable
|
Declare market value at granting or vesting date (conditions apply)
|
Shift allowances
|
Liable
| |
Sick leave
|
Liable
| |
Staff discounts
|
Liable
| As per Fringe Benefits Tax Assessment Act 1986 |
Study leave
|
Liable
| |
Subcontractors |
Liable unless exemption applies
|
Relevant contract provisions may apply
|
Subscriptions
|
Exempt component applies
| As per Fringe Benefits Tax Assessment Act 1986 |
Superannuation |
Liable
|
Including all lump sum and pre-tax effective salary sacrifice amounts
|
Termination payments |
Liable (income taxable portion only)
|
Statutory redundancy components not liable
|
Tool allowances
|
Liable
| |
Trainee wages |
Liable
|
Rebate scheme applies
|
Travel allowances
|
Liable
| |
Trust distributions
|
Not liable
| |
Uniform allowance
|
Liable
| |
Unused leave
|
Liable
|
Termination payments
|
Volunteer firefighters
|
Exempt
|
For wages paid while involved in fire fighting activities
|
Vouchers
|
Liable
| As per Fringe Benefits Tax Assessment Act 1986 |
Workers compensation
|
Not liable
|
Only statutory compulsory amounts are not liable – any employer make-up pay is liable |