If an employee or director provides services to a business, all payments for that service are liable for payroll tax, regardless of who makes or receives the payments.
Wages that your business pays to an employee or a director for services provided to your business must be included in your returns, even if they are paid:
Payments for services can include consultancy fees paid to or received by a third party.
A general manager receives:
The total amount of $160,000 in gross wages must be declared for payroll tax.
A director is paid $75,000 a year in wages and superannuation. They also receive:
The total amount of $375,000 must be declared for payroll tax.