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.

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