Allowances Allowances - In most cases allowances are subject to payroll tax, these inlcude tool, laundry, meal and clothing allowances. Some allowances have certain criteria for determining the extent to which they are taxable, for example: motor vehicle and accommodation allowances. Bonuses Bonuses - A bonus is a payment made in addition to an employee's normal wage or salary. Bonuses are usually paid as an incentive or reward for extra or outstanding service. Bonuses are always taxable. Commissions Commissions - Commissions are generally payments based on achievement and are usually calculated on a percentage basis. Commissions paid to employees are always taxable, whether they are the sole method of remuneration or are paid in addition to a basic taxable wage or retainer. Fringe benefits Fringe benefits - Benefits that are provided by employers to employees are to be included as wages for payroll tax purposes. Primarily, the types of benefits are those which are presently subject to Fringe Benefits Tax (FBT) under the Commonwealth's Fringe Benefits Assessment Act 1986 (the FBT Act). Where a benefit is provided by an employer, the value of the benefit for the purpose of assessing payroll tax liability is the amount that would be defined as the 'fringe benefits taxable amount' for the purposes of the FBT Act. The 'fringe benefits taxable amount' is the actual value of the fringe benefit to the employee and is known as the grossed up, or tax inclusive amount. Benefits that attract a fringe benefits tax liability, a single gross-up factor (Type 2) is used for calculating the value of such benefits as wages for payroll tax purposes (section 3A of the Payroll Tax Act). Questions specifically about the FBT Act should be directed to the Australian Taxation Office (ATO), Telephone: 13 28 61. Report name Report name - ACT Payroll Tax Monthly Return Claiming threshold Claiming threshold - Asks the employer if they are claiming the monthly threshold. Wages and Salaries Wages and Salaries - The monthly wages and salaries paid or payable including any PAYG (Pay-as you-go) withholding amounts or other deductions made by an employer on behalf of an employee. Salaries and wages include payments for overtime, penalty payments, sick pay, holiday pay and leave loadings. This figure should exclude any exempt wages and salaries. Directors fees Directors fees - All fees paid to directors, irrespective of whether they are working or non-working directors, are taxable. Termination payments Termination payments - Termination payments generally constitute wages for payroll tax purposes under section 2 of the Payroll Tax Act 1987 (the Act). These include a payment made in consequence of the retirement from, or termination of, any office or employment of an employee. This includes: (a) unused annual leave and long service leave payments; (b) employment termination payments, within the meaning of section 82-130 of the Income Tax Assessment Act 1997 (Cth) (ITAA), that would be included in the assessable income of an employee under Part 2-40 of the ITAA; (c) transitional termination payments, within the meaning of section 82-10 of the Income Tax (Transitional Provisions) Act 1997 (Cth) and any payment that would be an employment termination payment but for the fact that it was received more than 12 months after termination; (d) amounts paid or payable by a company as a consequence of terminating the services or office of a director; and (e) amounts paid or payable by a person taken to be an employer under the contractor provisions as a consequence of termination of the supply of services by a person taken to be an employee under those provisions. Shares/options Shares/options - The amount paid or payable is the value of the share or option on the relevant day i.e. the day of the grant of a share or option or, for an option, the vesting day, calculated in accordance with Schedule 1 to the Payroll Tax Act 1987 (sections 2A (3) and 2A (7) refer). Other taxable payments Other taxable payments - The amount of any other form of remuneration paid or payable whether in cash or in kind in relation to services performed or rendered. Superannuation Superannuation - All employer superannuation contributions are taxable including: 1) All compulsory contributions made as a result of the Superannuation Guarantee legislation; and 2) All superannuation contributions made by an employer, where such contributions are made under a `salary sacrifice` arrangement with the employee. An exception applies to those contributions made on behalf of those employees whose wages are not taxable (i.e.maternity and adoption leave) Contractor payments Contractor payments - Contracts that are subject to payroll tax are called 'service contracts' in the Payroll Tax Act 1987 and are those contracts where a person or company: 1) supplies services to someone else in relation to the performance of work; 2) is supplied with the services of someone else in relation to the performance of work; or 3) gives out goods to individuals for work to be performed by them in relation to the goods and for resupply of the goods to the designated person, or, if the designated person is a member of a group, to another member of the group. The provisions relating to contractors deem such contractors to be employees and deem payment made to them to be wages. The term `contractors` is a generic one, and includes sub-contractors, consultants, outworkers and so on. The provisions apply regardless of whether the contractor provides services through a company, trust, partnership or as a sole trader. Exemptions: In practical terms, the contractor provisions initially capture all contracts for the performance of work. However, the provisions contain exemptions, and if any one of the exemptions applies to a particular contract, the payments under that contract will not be taxable. The exemptions are: 1) the provision of labour is ancillary to the supply of or use of the goods and equipment under the contract; and 2) the services provided by the contractor are not ordinarily required by the principal and the contractor ordinarily renders such services to the public generally. Estimated Interstate Wages Estimated Interstate Wages - The estimated sum of all wages that are taxable in other Australian States and Territories under corresponding payroll tax legislation. This figure is added to the ACT taxable wages to determine the total Estimated Australia Wide Wages. Group ACT taxable wages Group ACT taxable wages - The total amount of all group member's wages that are taxable in the ACT under the ACT's payroll tax legislation. Estimated Group Interstate Wages Estimated Group Interstate Wages - The estimated sum of all group member's wages that are taxable in other Australian States and Territories under corresponding payroll tax legislation. This figure is added to the Group ACT taxable wages to determine the total Estimated Group Australia Wide Wages. PTMRACT Calculate Request [Abstract]