The term wages is broadly defined in the PTA Act to encompass any payment provided to an employee in return for services provided to their employer. Taxable wages include
- salaries and wages
- salary sacrifice
- superannuation contributions
- fringe benefits
- termination payments
- employee share acquisitions
- contractor payments
- Other taxable wages
- payments to trainees
- commissions, bonuses and allowances
- reimbursements
- directors’ remuneration
- wages paid by or to third parties
- GST on wages
- wages paid in kind
- specified taxable benefits
