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Taxes, duties, levies and royalties
  • About

    How to meet your obligations and make payments.

  • Land tax

    Paying tax on property you own.

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    For businesses that provide health benefits to contributors.

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    Providers of general and life insurance pay a duty.

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    Aims to reduce traffic congestion in Sydney's busiest areas.

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    Surcharge fees that apply to residential land.

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    Duty applies to some vehicle registrations and transfers.

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    Applies to authorised taxi and booking service providers.

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    We collect funds to support emergency services in NSW.

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    How government and the private sector compete

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  • Wages
  • Director's fees and other payments
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Director's fees and other payments

If you pay wages to a director, including non-working directors, for services performed, you must include these items in your returns.

A director's wages include:

  • director's fees
  • consultancy fees
  • wages
  • superannuation contributions
  • shares or options
  • employment termination payments
  • any other form of value.

Payments to a director are liable for payroll tax, even if they are paid:

  • to someone other than the director
  • by someone other than the company
  • by someone other than the company, to someone other than the director.

Direct payments

A company director receives:

  • $50,000 in wages
  • $5,000 in superannuation
  • $10,000 in consultancy fees
  • $5,000 in directors fees.

There are no other direct or indirect payments. The total payroll taxable wages are $70,000.

Redirected payments

A director is paid $75,000 a year as wages and superannuation, but there are also other payments, including:

  • $200,000 to a family trust
  • $100,000 to a family member.

The total payroll taxable wages are $375,000.

For more examples, read our common errors page.

Payroll tax assist

Use payroll tax assist to help you met your payroll tax obligations. It'll show you what wages are taxable.

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    Checklist of liable and exempt items
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