Advanced salary payments

Included

Annual leave and public holiday payment including loadings

Included

Bonuses

Included

Call out allowance

Included

Car allowance

Not included

Car expenses

Not included:

• Amount paid to worker as an allowance to cover work-related costs or as a reimbursement for car-related costs incurred by the worker as part of their employment.

Clothing allowance/expenses

Included:

• Where the employer provides free clothing (or otherwise directly funds clothing) as a benefit to a worker and that benefit is subject to FBT.

Not included:

• Amount paid to worker as an allowance to cover work-related clothing costs or as a reimbursement for clothing related costs incurred by the worker as part of their employment.

Commission

Included

Company car (private use of)

Included:

• Where the employer makes a car available for private use to a worker and that benefit is subject to FBT.

Construction allowance

Included

Contractors (not deemed to be workers)

Not included

Debt forgiveness

Included:

• Where the employer waives or forgives a worker's debt and that benefit is subject to FBT, e.g. if an employer who has sold goods to a worker later tells the worker that they are not required to pay the amount invoiced to them.

Not included:

• A debt owed by a worker that is written off as a genuine bad debt.

Directors Fees

Included

Directors - Payment to working directors

Included

Dirt money

Included

Dividends

Not included

Early retirement benefits

Not included

Employee share schemes that form part of an employee's salary package

Included:

• Options
• Shares
• Dividends

Entertainment allowance/expenses

Included:

• Where the employer provides a meal or other entertainment benefit to a worker and that benefit is subject to FBT.

Not included:

• Amount paid to worker as an allowance to cover work-related meal or other entertainment costs or as a reimbursement for entertainment related costs incurred by the worker as part of their employment.

Ex gratia payments

Not included

First aid allowance

Included

Fringe benefits (FBT)

Included:

• Generally, fringe benefits provided to workers are assessable as wages. For more information relating to specific items, see relevant items.
• The value of the benefits should be calculated on the same basis as the "taxable value of fringe benefits". Note that this is the actual value of the benefit provided (as determined by the Fringe Benefits Tax Assessment Act 1986 (Cwlth)), i.e. the pre gross-up amount.

Not included:

• Benefits of this kind provided to an employee of a religious institution who is a religious practitioner, are not fringe benefits within the meaning of the Commonwealth Act.

Gifts (that are not part of the employee's salary package)

Not included

Height money

Included

Honorariums

Not included

Industry allowances

Included

Leave (where paid by employer)

Included:

• Adoption
• Annual
• Bereavement
• Carers
• Jury duty
• Long service
• Maternity
• Military service
• Paternity
• Sick
• Study

Leave loadings

Included

Living-away-from-home allowance

Included:

• Where an allowance is paid to a worker for being put to expense whilst away from their normal place of residence and that benefit is subject to FBT.
• Where the allowance is paid because of personal inconvenience and lack of amenities associated with working at an isolated location and that benefit is subject to FBT.

Not included:

• Otherwise

Loan (unless commercially based)

Included

Long service leave

Included:

• Payments made by an employer to or for the benefit of a worker in respect of long service leave are payments "in return for the worker's labour" and therefore assessable.

Lump sum payment in lieu of holiday, sick leave

Included:

• Accrued entitlements, having been earned by the worker through their labour, are considered payments "in return for the worker's labour" and therefore assessable.

Meal allowance

Included

Novated leases (that are subject to FBT)

Included

On call allowance

Included

Operating car leases (where the vehicle is regarded as a fringe benefit)

Included

Over award payments

Included

Overtime payments

Included

Parking (that is subject to FBT)

Included

Payments in lieu of notice

Not included

Penalty rates

Included

Private use of company car

Included

Profit sharing schemes

Included:

• Distribution in the form of a bonus, i.e. in respect of something extra in addition to a dividend or wages or subject to income tax or FBT.
• A benefit from a profit sharing agreement which is subject to income tax or FBT.

Not included:

• Otherwise

Public holiday payments

Included

Redundancy payments

Not included:

• See termination payments

Relocation allowance

Not included

Retrenchment payments

Not included:

• See termination payments

Royalties

Not included

Salary

Included

Salary continuancy (that is subject to FBT)

Included

Salary packaging

Included:

• Wages, salary and the value of fringe benefits provided to workers as components of a "salary package" are generally assessable. In the case of fringe benefits, the assessable amount is the taxable value of the benefits according to the Fringe Benefits Tax Assessment Act 1986 (Commonwealth).

Salary sacrificed amounts

Included

Severance payments

Not included:

• See termination payments

Shift allowance

Included

Sick leave

Included

Site allowance

Included

Staff discounts

Not included:

• Where available to all workers as an incidental benefit of employment by that employer.

Study assistance (where regarded as a fringe benefit)

Included

Superannuation contributions and benefits

Included:

• Employer superannuation contributions which are made by way of salary sacrifice from a worker's salary package.
• Workers superannuation contributions only if salary-sacrificed (these contributions form part of a worker's gross wages and are generally deducted from these wages. The gross wages figure should be declared in this situation).

Not included:

• Employer superannuation contributions required by law, e.g. Superannuation Guarantee (Administration) Act 1992 (Commonwealth).
• Superannuation benefits paid to workers from superannuation funds.

Telephone expenses

Included:

• Where the employer provides free telephone services to a worker and that benefit is subject to FBT.

Not included:

• Amount paid to worker as an allowance to cover work-related telephone costs or as a reimbursement for telephone related expenses incurred by the worker as part of their employment.

Termination payments

Included:

• Payments made on termination in satisfaction of accrued entitlements for annual leave, sick leave and long service leave are not considered to be termination payments. These are payments earned through the worker's labour and are therefore payments within the meaning of section 96A.

Not included:

• Refers to monies paid in consideration or compensation for the termination of employment.

Third party remuneration (e.g. school fees)

Included

Tips and gratuities

Included

Tool allowance

Not included

Travel allowance

Not included

Travel expenses

Included:

• Free or discounted travel available to workers, e.g. employees of airlines or travel agents.
• Where the expense is otherwise paid, e.g. as a form of additional remuneration or bonus.

Not included:

• Payments to workers to reimburse work-related costs.

Trust distributions

Included:

• Directors of corporate trustee.
• Employed beneficiary (where distribution is for work performed).

Uniform (where provision of free clothing is subject to FBT)

Included

Workers compensation payments and reimbursements

Not included