Published on Payroll Tax Australia (https://www.payrolltax.gov.au)

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Term Definition
motor vehicle allowance

An allowance paid or payable to an employee to compensate them for any business use of his or her own private vehicle. 

(See Exempt Rate – Motor vehicle allowance)
non-grouped employer

A non-grouped employer is an employer whose wages are not combined with those of any other employers for calculating payroll tax.
option

An option or right, whether actual, prospective or contingent, of a person to acquire a share or to have a share transferred or allotted to the person.
paid

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 [22].

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.
perform

... 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).

Pages

Source URL: https://www.payrolltax.gov.au/definitions/all?page=6

Links
[1] https://www.payrolltax.gov.au/definitions/a
[2] https://www.payrolltax.gov.au/definitions/b
[3] https://www.payrolltax.gov.au/definitions/c
[4] https://www.payrolltax.gov.au/definitions/d
[5] https://www.payrolltax.gov.au/definitions/e
[6] https://www.payrolltax.gov.au/definitions/f
[7] https://www.payrolltax.gov.au/definitions/g
[8] https://www.payrolltax.gov.au/definitions/i
[9] https://www.payrolltax.gov.au/definitions/l
[10] https://www.payrolltax.gov.au/definitions/m
[11] https://www.payrolltax.gov.au/definitions/n
[12] https://www.payrolltax.gov.au/definitions/o
[13] https://www.payrolltax.gov.au/definitions/p
[14] https://www.payrolltax.gov.au/definitions/q
[15] https://www.payrolltax.gov.au/definitions/r
[16] https://www.payrolltax.gov.au/definitions/s
[17] https://www.payrolltax.gov.au/definitions/t
[18] https://www.payrolltax.gov.au/definitions/u
[19] https://www.payrolltax.gov.au/definitions/v
[20] https://www.payrolltax.gov.au/definitions/w
[21] https://www.payrolltax.gov.au/definitions/all
[22] http://www.austlii.edu.au/au/legis/cth/num_act/ppla2010166/
[23] https://www.payrolltax.gov.au/definitions/all?page=5
[24] https://www.payrolltax.gov.au/definitions/all?page=1
[25] https://www.payrolltax.gov.au/definitions/all?page=2
[26] https://www.payrolltax.gov.au/definitions/all?page=3
[27] https://www.payrolltax.gov.au/definitions/all?page=4
[28] https://www.payrolltax.gov.au/definitions/all?page=7
[29] https://www.payrolltax.gov.au/definitions/all?page=8
[30] https://www.payrolltax.gov.au/definitions/all?page=9