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.