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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 (housing and other accommodation provided by the employer) Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth)
Accommodation allowances Taxable under certain conditions
Adoption leave Exempt (up to 14 weeks)
Agency-supplied staff Taxable under certain conditions
Allowances Taxable under certain conditions
Annual leave Taxable
Annual leave paid on termination Taxable
Apprentice wages Taxable
Apprentice wages (paid by approved Group Training Organisations)  Exempt
Apprentice wages (paid to re-employed apprentices or trainees) (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 provided to employees Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth)
Debt waivers (waiver of debt provided by the employer to an employee) 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 paid by the employer for an employee  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 provided by the employer to an employee Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth)
Gross wages Taxable
Health insurance paid by the employer on behalf of an employee 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 service payments by the employer to an employee 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 Exempt
Meals provided by the employer for an employee Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth)
Meal allowances Taxable
Motor vehicles provided by the employer for an employee 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 provided by employer to an employee Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth)
Professional advice provided or funded by the employer  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 paid by the employer on behalf of an employee 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 paid by the employer for an employee Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth)
Superannuation contributions (pre-income tax/employer) Taxable
Taxi fares paid by the employer for an employee Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth)
Telephone account payments paid by the employer for an employee Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth)
Termination payments  
Taxable
Taxable
Exempt
Taxable
Tool allowances Taxable
Trainee wages  Taxable
Trainee wages (re-employed trainees or apprentices) 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
Volunteer firefighters and other emergency workers (wages to employees absent from work to volunteer for firefighting or emergency operations) Exempt
Uniform allowances Taxable
Vouchers provided by the employer to an employee Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth)
Workers' compensation payments Exempt