Taxable wages

Taxable if you pay:

• wages paid for the day of injury remain taxable
• an employee who is away from work after an accident
• compensation for a work-related injury where the claim is not approved under the Workers’ Compensation and Rehabilitation Act 2003

Taxable no matter when you pay it

Taxable no matter when you pay it

Taxable no matter when you pay it

Taxable no matter when you pay it

Not taxable if the employee is:

• a volunteer member of a rural fire brigade
• a volunteer member of the State Emergency Service
• an honorary ambulance officer

 Not taxable if it is a:

• compulsory payment insuring against accidental, work-related injuries
• WorkCover Queensland compensation payment

Taxable

Taxable

Taxable

Taxable

Taxable

Taxable

Taxable if an employee receives a fringe benefit and must make payments towards, or reimburse the employer for, the associated fringe benefits tax

Reduced tax if part of a salary sacrifice arrangement

• rights
• privileges
• services
• facilities
• expense payments

Taxable

Not taxable unless a fringe benefit

An expense payment fringe benefit may arise where an employer:

• reimburses an employee for expenses incurred by the employee
• pays a third party for the expenses incurred by the employee

These expenses may be business or private expenses or both

Taxable when:

• payments are made instead of notice when a person’s employment is terminated
• work is performed during a period of notice

Taxable if this is payable to an employee, including a:

• time-payment canvasser or collector
• insurance canvasser or collector

You must include commissions in your return for the period in which the sale is settled or when the commission is paid, whichever happens first

Taxable

Taxable

Not taxable if they work for the whole period as apprentices and they are paid under the Vocational Education, Training and Employment Act 2000.

Taxable if they are not performing services as an apprentice

Taxable for work performed after 1 July 2008

You must ensure that these workers do not fit into the definition of an employee, as different conditions apply

Taxable if:

• an employer-employee relationship exists between the parties
  
  or
  
  
• the payments are remuneration to a director or member of the governing body of the union

Not taxable if the exempt charitable institution pays a person:

• working exclusively for that organisation
• performing services that meet the qualifying criteria

Taxable

Not taxable unless the wages are being paid in connection with the following activities:

• abattoirs
• bakeries
• cemeteries
• electricity generation, distribution or supply
• hostels and hotels
• milk supply
• parking stations
• picture theatres
• public markets
• quarries
• sewerage
• transport
• water supply

Wages for other commercial activities will be subject to a payroll tax equivalent

Not taxable where the employee:

• works exclusively for the public hospital
• performs duties that are usually performed in a public hospital

Taxable

Taxable

The 6-month period starts on the date of the first wage payment for the overseas service