Customer contact centre

Due to higher than usual demand this week, our Contact Centre will be operating for fines enquiries only this Saturday, 26 May from 9.30am to 4.00pm. For fines enquiries phone: 1300 138 118. For overdue fines phone: 1300 655 805. For any other enquiries please call during normal business hours (Monday to Friday).

Bonuses and commissions

Payroll tax

All bonuses and commissions paid to employees are liable for payroll tax.

Bonuses

If you pay a bonus that does not relate to any particular month, the payment will be considered to be for services performed in the month when it is paid.

For example, if you make the payment in June, it will be considered to be for services performed in June.

Commissions

Commissions include all payments based on sales and are liable even if they are the only payments received by an employee.

Last updated: 16 April 2015