How to meet your obligations and make payments.
Paying tax on property you own.
Calculate and lodge tax on the wages paid by your business.
Calculate and pay transfer (stamp) duty on purchases.
We collect and audit mineral resources royalties.
We collect gaming and wagering taxes.
For businesses that provide health benefits to contributors.
Providers of general and life insurance pay a duty.
Aims to reduce traffic congestion in Sydney's busiest areas.
Surcharge fees that apply to residential land.
Duty applies to some vehicle registrations and transfers.
Applies to authorised taxi and booking service providers.
We collect funds to support emergency services in NSW.
How government and the private sector compete
A quick guide to assist you to understand liable and exempt wages.
| Wage type | Liability status | Comments |
|---|---|---|
| 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 |
| Wage type | Liability status | Comments |
|---|---|---|
| Back pay | Liable | |
| Benefits | Liable | |
| Bonuses | Liable | |
| Commissions | Liable | |
| Contractor payments under a relevant contract | Liable | Relevant contractor provisions apply |
| Wage type | Liability status | Comments |
|---|---|---|
| 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 |
| Wage type | Liability status | Comments |
|---|---|---|
| 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 |
| Wage type | Liability status | Comments |
|---|---|---|
| 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 |
| Wage type | Liability status | Comments |
|---|---|---|
| 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 |
| Wage type | Liability status | Comments |
|---|---|---|
| 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 |
| Wage type | Liability status | Comments |
|---|---|---|
| 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 |
| Wage type | Liability status | Comments |
|---|---|---|
| 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 contractor provisions 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 |
| Wage type | Liability status | Comments |
|---|---|---|
| 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 |
| Wage type | Liability status | Comments |
|---|---|---|
| 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 |