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

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Term Definition
services rendered

Work that a person performs for their employer that they have been paid a wage for - or will be paid for - is considered services rendered.

share

A share in a company and includes a stapled security.

significant wage change

A significant wage change happens during a month when the amount of annual wages that an employer can estimate at the end of the month differs by more than 30% from the annual wage figure used to calculate the fixed periodic deduction.

superannuation contribution

 A contribution paid or payable by an employer in respect of an employee – 

(a) to or as a superannuation fund within the meaning of the Superannuation Industry (Supervision) Act 1993 [22]of the Commonwealth; or

(b) as a superannuation guarantee charge within the meaning of the Superannuation Guarantee (Administration) Act 1992 [23]of the Commonwealth; or

(c) to or as any other form of superannuation, provident or retirement fund or scheme including – 

     (i) the Superannuation Holding Accounts Special Account within the meaning of the Small Superannuation Accounts Act 1995 [24]of the Commonwealth; and

     (ii) a retirement savings account within the meaning of the Retirement Savings Accounts Act 1997 [25]of the Commonwealth; and

     (iii) a wholly or partly unfunded fund or scheme.


Source URL: https://www.payrolltax.gov.au/definitions/s

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/consol_act/sia1993473/
[23] http://www.austlii.edu.au/au/legis/cth/consol_act/sga1992430/
[24] http://www.austlii.edu.au/au/legis/cth/consol_act/ssaa1995335/
[25] http://www.austlii.edu.au/au/legis/cth/consol_act/rsaa1997310/