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).

Third party payments

Payroll tax

Wages paid to an employee or director for services provided to an employer are liable for payroll tax if they are paid:

  • to a person other than the employee or director

  • by a person other than the employer

  • by a person other than the employer to a person other than the employee or director.

If a director provides services to a corporation, all payments relating to that service are wages for the corporation even if the payments are made to another company, a superannuation fund or other entity.

Last updated: 16 April 2015