Wages

About this module

This module will introduce you to components of wages, allowances and superannuation liable and not liable for payroll tax.

When you have finished this course, you should be able to correctly calculate the total taxable wages for a series of example scenarios, by determining the:

• total wages liable for payroll tax
• fringe benefits liable for payroll tax
• taxable value of contributions to employee share schemes
• taxable value of employment termination payments.

Target audience

This course is designed for anyone who is responsible for preparing a payroll tax return, especially people who are new to payroll tax in NSW.

How long will this module take?