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Pay-roll tax Harmonisation

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Home > Taxes > Pay-roll tax Harmonisation > How harmonisation will affect you > Superannuation payments

Superannuation payments

Any superannuation payments you make to non-employee directors will now need to be included as taxable wages.

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Superannuation contributions are a form of remuneration paid by employers to their employees and are included in the employer’s taxable wages. Currently, Queensland does not impose pay-roll tax on superannuation payments to non-employee directors.
From 1 July 2008, all superannuation contributions to non-employee directors will be subject to pay-roll tax.
For futher details, see our information sheets and select 8 - Other wage changes.

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