Scheduled maintenance

The Fines online service will be unavailable between 11.00pm on Saturday and 5.00pm on Sunday; other online services will be unavailable between 9.00am and 9.30pm on Sunday due to scheduled maintenance. We apologise for any inconvenience.

Superannuation

Payroll tax

All contributions to superannuation you make on behalf of an employee are liable for payroll tax.

These include contributions paid or payable:

  • to a superannuation fund
  • including the superannuation guarantee charge
  • to any provident or retirement fund or scheme
  • as salary sacrifice arrangements
  • as lump sums paid on behalf of a class of employees
  • as any other form of superannuation
  • to contractors under a relevant contract.

Note: any contributions made by an employee into a fund administered by the employer out of their own Pay-As-You-Go (PAYG) post tax pay are not liable as they are not contributions made by you.

Last updated: 7 July 2016