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Superannuation Contributions
The definition of 'wages' in the Act is very broad and requires employers to include various payments made to, or on behalf of, their employees or deemed employees. A superannuation contribution is included as wages under section 17 of the Payroll Tax Act 2007. This means that all employer superannuation contributions made for employees or deemed employees are taxable.
This document was last reviewed on 17/07/2009