What is taxable or exempt?
This checklist provides guidance on the payroll tax treatment of certain items.
| Remuneration item | Taxable or exempt |
|---|---|
| Accommodation (housing and other accommodation provided by the employer) | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and our Fringe Benefits Ruling |
| 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 (paid by approved Group Training Organisations) | Exempt under certain conditions |
| Apprentice wages | Taxable unless paid to re-employed apprentices or trainees from July 2016 |
| Backpay | Taxable |
| Benefits | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and our Fringe Benefits Ruling |
| Board and quarters | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and our Fringe Benefits Ruling |
| Bona-fide redundancy payments (tax-free component) | Exempt |
| Bonuses | Taxable |
| Car allowances | Taxable under certain conditions |
| Car parking | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and our Fringe Benefits Ruling |
| Clothing allowances | Taxable |
| Commissions | Taxable |
| Consultants' fees | Taxable under certain conditions |
| Contractor payments | Taxable under certain conditions |
| Credit cards provided to employees | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and our Fringe Benefits Ruling |
| Debt waivers (waiver of debt provided by the employer to an employee) | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and our Fringe Benefits Ruling |
| Defence Force payments | Exempt |
| Directors' fees | Taxable |
| Dirt allowances | Taxable |
| Discounted staff purchases | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and our Fringe Benefits Ruling |
| Domestic/family violence leave | Taxable |
| Education expenses paid by the employer for an employee | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and our Fringe Benefits Ruling |
| Employer-funded (pre-income tax) superannuation contributions | Taxable |
| Employment agency personnel | Taxable under certain conditions |
| Entertainment allowances | Taxable |
| Footwear allowances | Taxable |
| Fringe benefits | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and our Fringe Benefits Ruling |
| Gifts provided by the employer to an employee | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and our Fringe Benefits Ruling |
| Gross wages | Taxable |
| Health insurance paid by the employer on behalf of an employee | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and our Fringe Benefits Ruling |
| Holiday pay | Taxable |
| Jury service payments by the employer to an employee | Taxable |
| Leave loading | Taxable |
| Living away from home allowances | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and our Fringe Benefits Ruling |
| Loans (interest free/low interest) | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and our Fringe Benefits Ruling |
| Long service leave | Taxable |
| Make-up pay | Taxable |
| Maternity and adoption leave (until 1 July 2019) | Exempt |
| Meal allowances | Taxable |
| Meals provided by the employer for an employee | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and our Fringe Benefits Ruling |
| Motor vehicle allowances | Taxable under certain conditions |
| Motor vehicles provided by the employer for an employee | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and our Fringe Benefits Ruling |
| Options | Taxable under certain conditions |
| Outworker payments | Taxable under certain conditions |
| Overtime | Taxable |
| Overtime meal allowances | Taxable |
| Paid parental leave (funded by the Federal Government) | Exempt |
| Parental leave paid by employer (from 1 July 2019) | Exempt |
| Paternity leave (until 1 July 2019) | Taxable |
| Pay in lieu of notice | Taxable |
| Personal services income | Taxable under certain conditions |
| Piece-work payments | Taxable |
| Prizes provided by employer to an employee | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and our Fringe Benefits Ruling |
| Professional advice provided or funded by the employer | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and our Fringe Benefits Ruling |
| Redundancy payments | Taxable under certain conditions |
| Reimbursements (business expenses) | Taxable under certain conditions |
| Relocation payments | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and our Fringe Benefits Ruling |
| Rental subsidy allowances | Taxable |
| Representation allowances | Taxable |
| School fees paid by the employer on behalf of an employee | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and our Fringe Benefits Ruling |
| Share schemes | Taxable |
| Shift allowances | Taxable |
| Sick pay | Taxable |
| Site allowances | Taxable |
| Staff discounts | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and our Fringe Benefits Ruling |
| Subcontractors | Taxable under certain conditions |
| Subscriptions paid by the employer for an employee | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and our Fringe Benefits Ruling |
| Superannuation contributions (pre-income tax/employer) | Taxable |
| TAC payments | Exempt |
| Taxi fares paid by the employer for an employee | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and our fringe benefits ruling |
| Telephone account payments paid by the employer for an employee | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and our Fringe Benefits Ruling |
| Termination payments | |
| Taxable | |
| Taxable | |
|
Exempt |
| Taxable | |
| Tool allowances | Taxable |
| Trainee wages | Taxable |
| Trainee wages (re-employed trainees or apprentices) from 1 July 2016 | Exempt |
| Travel (free or subsidised) | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and our Fringe Benefits Ruling |
| 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 | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and our Fringe Benefits Ruling |
| Workers compensation payments | Exempt |
