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Pay-roll tax Harmonisation

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Home > Taxes > Pay-roll tax Harmonisation > How harmonisation will affect you > Inclusion of 'remuneration' in the general definition of 'wages'

Inclusion of 'remuneration' in the general definition of 'wages'

If you provide any remuneration as ‘payment for services’ and you aren’t already including it as taxable wages, you will need to include it from 1 July 2008.

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More information

From 1 July 2008, the definition of "wages" will be extended to include "remuneration". Remuneration means 'payment for services' and can include any reasonable allowance in respect of expenses properly incurred in pursuance of the duties of any office.

For futher details, see our information sheets and select 8 - Other wage changes.

Last reviewed: Apr 24, 2008, Last modified: Apr 24, 2008