Payroll Tax Act 2011

For this Act, amounts paid or payable by an employer in a financial year in relation to the performance of work relating to a relevant contract or the resupply of goods by an employee under a relevant contract are taken to be wages paid or payable in the financial year.

If an amount mentioned in subsection (1) is included in a larger amount paid or payable by an employer under a relevant contract in a financial year, the commissioner may determine the part of the larger amount that is not attributable to the performance of work relating to the relevant contract or the resupply of goods by an employee under the relevant contract.

An amount paid or payable in relation to the performance of work under a relevant contract is taken to include—

any payment made by a person who is taken to be an employer under a relevant contract in relation to a person who is taken to be an employee under the relevant contract that would be a superannuation contribution if made in relation to a person in the capacity of an employee; and

the value of any share or option (not otherwise included as wages under this Act) provided or liable to be provided by a person who is taken to be an employer under a relevant contract in relation to a person who is taken to be an employee under the relevant contract that would be included as wages under division 3.4 (Shares and options) if provided to a person in the capacity of an employee.