Term Definition

In relation to wages, paid includes provided, conferred and assigned, and pay and payable have corresponding meanings.

Paid Parental Leave

Refers to leave provided under the Commonwealth Government’s Paid Parental Leave (PPL) scheme introduced by the Paid Parental Leave Act 2010.

The scheme provides eligible working parents of children born or adopted on or after 1 January 2011 with a maximum of 18 weeks of government funded paid paternity leave at the National Minimum Wage.

paternity leave

Leave which is granted to a male employee after his spouse (or de facto spouse) gives birth to a child or they adopt a child.

payroll tax

A tax imposed by the relevant section of a state or territory Payroll Tax Act on all taxable wages.

penalty tax

Imposed on a tax default to provide an incentive for taxpayers to comply with their obligations under the taxation laws.


... in relation to services, includes render.

periodic liability

Refers to the amount of payroll tax an employer must pay when they lodge a periodic return (usually every month).

periodic return

An employer must lodge a periodic return within 7 days after the end of a period – usually a month – for the taxable wages paid in that time.

periodic return period

The periodic return period starts on the first day of the month and ends on the last day of the month, unless the Commissioner approved a different time frame. The liability for any return period that includes June will be incorporated in the annual return.


Natural person, trustee or corporate entity.