Definitions & Acronyms

A B C D E F G I L M N O P Q R S T U V W

Term/Acronym Definition

Term/Acronym	Definition
WA	Western Australia
wages	The definition of 'wages' in Payroll Tax legislation is very broad and is not restricted to wages or salaries. The term 'wages' includes: wages; remuneration; salaries; allowances; commissions; bonuses; employer (pre-tax) superannuation contributions including superannuation guarantee payments, salary sacrifice contributions, from 1 July 2007 (1 July 2009 in WA), the value of non-monetary contributions, and superannuation contributions to defined benefit funds; appropriately grossed up value of fringe benefits, within the meaning of the Fringe Benefits Tax Assessment Act 1986 (Cwlth) (FBT Act); the value of shares and options granted to employees, directors, former directors and some contractors; payments to some contractors; payments by employment agencies arising from employment agency contracts; remuneration paid by a company to or in relation to company directors, and employment termination payments and accrued leave.

Western Australia

wages

The definition of 'wages' in Payroll Tax legislation is very broad and is not restricted to wages or salaries.

The term 'wages' includes:

wages;
remuneration;
salaries;
allowances;
commissions;
bonuses;
employer (pre-tax) superannuation contributions including superannuation guarantee payments, salary sacrifice contributions, from 1 July 2007 (1 July 2009 in WA), the value of non-monetary contributions, and superannuation contributions to defined benefit funds;
appropriately grossed up value of fringe benefits, within the meaning of the Fringe Benefits Tax Assessment Act 1986 (Cwlth) (FBT Act);
the value of shares and options granted to employees, directors, former directors and some contractors;
payments to some contractors;
payments by employment agencies arising from employment agency contracts;
remuneration paid by a company to or in relation to company directors, and employment termination payments and accrued leave.