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What is taxable or exempt?

The following checklist provides guidance on the payroll tax treatment of certain items. This list may be subject to change.

Table of remuneration items
Remuneration item Taxable or exempt
Accommodation Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth)
Accommodation allowances Taxable under certain conditions
Adoption leave (1 January 2003 onwards) Exempt
Agency-supplied staff Taxable under certain conditions
Allowances Taxable under certain conditions
Annual leave Taxable
Annual leave paid on termination Taxable
Apprentice wages (pre 1 January 2004) Taxable under certain conditions
Apprentice wages (1 January 2004 onwards) Taxable
Apprentice wages (paid by approved GTOs) 1 January 2005 onwards Exempt
Apprentice wages (re-employed) 1 July 2016 onwards Exempt
Backpay Taxable
Benefits Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth)
Board and quarters Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth)
Bona-fide redundancy payments (tax-free component) Exempt
Bonuses Taxable
Car allowances Taxable under certain conditions
Car parking Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth)
Clothing allowances Taxable
Commissions Taxable
Consultants' fees Taxable under certain conditions
Contractor payments Taxable under certain conditions
Credit cards Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth)
Debt waivers Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth)
Defence Force payments Exempt
Directors' fees Taxable
Dirt allowances Taxable
Discounted staff purchases Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth)
Education expenses Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth)
Employer-funded (pre-income tax) superannuation contributions Taxable
Employment agency personnel Taxable under certain conditions
Entertainment allowances Taxable
Footwear allowances Taxable
Fringe benefits Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth)
Gifts Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth)
Gross wages Taxable
Health insurance Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth)
Holiday pay Taxable
Housing Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth)
Jury services Taxable
Leave loading Taxable
Living away from home allowances Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth)
Loans (interest free/low interest) Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth)
Long service leave Taxable
Make-up pay Taxable
Maternity leave (1 January 2003 onwards) Exempt
Meals Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth)
Meal allowances Taxable
Motor vehicles Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth)
Motor vehicle allowances Taxable under certain conditions
Options Taxable under certain conditions
Outworker payments Taxable under certain conditions
Overtime Taxable
Overtime meal allowances Taxable
Paternity leave Taxable
Pay in lieu of notice Taxable
Paid parental leave (funded by the Federal Government) Exempt
Personal services income Taxable under certain conditions
Piece-work payments Taxable
Prizes Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth)
Professional advice Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth)
Redundancy payments Taxable under certain conditions
Reimbursements (business expenses) Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth)
Relocation payments Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth)
Rental subsidy allowances Taxable
Representation allowances Taxable
School fees Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth)
Share schemes Taxable
Shift allowances Taxable
Sick pay Taxable
Site allowances Taxable
Staff discounts Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth)
Subcontractors Taxable under certain conditions
Subscriptions Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth)
Superannuation contributions (pre-income tax/employer) Taxable
Taxi fares Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth)
Telephone account payments Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth)
Termination payments  
Taxable
Taxable
Exempt
  • Bona-fide redundancy payments in excess of tax-free component
Taxable
Tool allowances Taxable
Trainee wages (pre-1 January 2004) Taxable under certain conditions
Trainee wages (1 January 2004 onwards) Taxable
Trainee wages (re-employed) 1 July 2016 onwards Exempt
Travel (free or subsidised) Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth)
Travel allowances Taxable under certain conditions
Uniform allowances Taxable
Vouchers Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth)
Workers' compensation payments Exempt