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Home > Taxes > Pay-roll tax Harmonisation > How harmonisation will affect you > Specific third party payment provisions

Specific third party payment provisions

If wages are paid by or to a third party, for services provided to you, then new rules will apply for including these amounts in your taxable wages.

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More information

From 1 July 2008, specific provisions will clarify that wages paid for the services of an employee, or for the services of or appointment of a director, are liable for Queensland pay-roll tax even if not paid directly to the employee or director. This includes where:

the wages are paid by the employer to a person other than the employee or director; or

the wages are paid by a person other than the employer to the employee or director; or

the wages are paid by a person other than an employer, to a person other than the employee or director.

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