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      <tech.01.02:Section>s13 - what are wages?</tech.01.02:Section>
      <tech.01.02:Sub-Section>s(1)</tech.01.02:Sub-Section>
      <tech.01.02:Paragraph>all</tech.01.02:Paragraph>
      <tech.01.02:Act>payroll tax act 2009 (sa)</tech.01.02:Act>
      <tech.01.02:ActYear>2009</tech.01.02:ActYear>
      <tech.01.02:Part>part 3 - wages</tech.01.02:Part>
      <tech.01.02:Division>division 1 - general concept of wages</tech.01.02:Division>
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    <link:reference xlink:type="resource" xlink:label="ref_DE128" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>s3 - interpretation


s13 - what are wages? ; 


s14 wages include fringe benefits</tech.01.02:Section>
      <tech.01.02:Sub-Section>s(1)(e)




</tech.01.02:Sub-Section>
      <tech.01.02:Paragraph>all</tech.01.02:Paragraph>
      <tech.01.02:Act>payroll tax act 2009 (sa)</tech.01.02:Act>
      <tech.01.02:ActYear>2009</tech.01.02:ActYear>
      <tech.01.02:Part>part 1 - preliminary

part 3 - wages</tech.01.02:Part>
      <tech.01.02:Division>


division 1 - general concept of wages;

 division 2 - fringe benefits</tech.01.02:Division>
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      <tech.01.02:Section>s10 - what are taxable wages</tech.01.02:Section>
      <tech.01.02:Paragraph>all</tech.01.02:Paragraph>
      <tech.01.02:Act>payroll tax act 2009 (sa)</tech.01.02:Act>
      <tech.01.02:ActYear>2009</tech.01.02:ActYear>
      <tech.01.02:Part>part 2 - imposition of payroll tax</tech.01.02:Part>
      <tech.01.02:Division>division 2 - taxable wages</tech.01.02:Division>
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      <tech.01.02:Section>s6 - deductible amount from taxable wages; s9 - deductible amount for groups</tech.01.02:Section>
      <tech.01.02:Paragraph>all</tech.01.02:Paragraph>
      <tech.01.02:Act>payroll tax act 2009 (sa)</tech.01.02:Act>
      <tech.01.02:ActYear>2009</tech.01.02:ActYear>
      <tech.01.02:Schedule>schedule 2</tech.01.02:Schedule>
      <tech.01.02:Part>part 2 - calculation of monthly payroll tax</tech.01.02:Part>
      <tech.01.02:Division>division 2 - employer who are not members of a group; division 3 - groups with a designated group employer</tech.01.02:Division>
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      <tech.01.02:Paragraph>all</tech.01.02:Paragraph>
      <tech.01.02:Act>payroll tax act 2009 (sa)</tech.01.02:Act>
      <tech.01.02:ActYear>2009</tech.01.02:ActYear>
      <tech.01.02:Part>part 3 - wages</tech.01.02:Part>
      <tech.01.02:Division>division 1 - general concept of wages</tech.01.02:Division>
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      <tech.01.02:Paragraph>all</tech.01.02:Paragraph>
      <tech.01.02:Act>payroll tax act 2009 (sa)</tech.01.02:Act>
      <tech.01.02:ActYear>2009</tech.01.02:ActYear>
      <tech.01.02:Part>part 3 - wages</tech.01.02:Part>
      <tech.01.02:Division>division 1 - general concept of wages; division 6 - allowances</tech.01.02:Division>
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      <tech.01.02:Section>s3 - interpretation


s13 - what are wages?</tech.01.02:Section>
      <tech.01.02:Sub-Section>s(1) (c )

</tech.01.02:Sub-Section>
      <tech.01.02:Paragraph>all</tech.01.02:Paragraph>
      <tech.01.02:Act>payroll tax act 2009 (sa)</tech.01.02:Act>
      <tech.01.02:ActYear>2009</tech.01.02:ActYear>
      <tech.01.02:Part>part 1 - preliminary

part 3 - wages</tech.01.02:Part>
      <tech.01.02:Division>


division 1 - general concept of wages</tech.01.02:Division>
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      <tech.01.02:Section>s13 - what are wages? ; s27 - termination payments</tech.01.02:Section>
      <tech.01.02:Sub-Section>(1) (e)</tech.01.02:Sub-Section>
      <tech.01.02:Paragraph>all</tech.01.02:Paragraph>
      <tech.01.02:Act>payroll tax act 2009 (sa)</tech.01.02:Act>
      <tech.01.02:ActYear>2009</tech.01.02:ActYear>
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      <tech.01.02:Division>division 1 - general concept of wages; division 5 - termination payments</tech.01.02:Division>
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      <tech.01.02:Section>s3 - interpretation

s13 - what are wages?



s23 - value of shares and options; 
s24 - inclusion of shares and options granted to directors as wages</tech.01.02:Section>
      <tech.01.02:Sub-Section>(1)(e)










</tech.01.02:Sub-Section>
      <tech.01.02:Paragraph>all</tech.01.02:Paragraph>
      <tech.01.02:Act>payroll tax act 2009 (sa)</tech.01.02:Act>
      <tech.01.02:ActYear>2009</tech.01.02:ActYear>
      <tech.01.02:Part>part 1 - preliminary

part 3 - wages</tech.01.02:Part>
      <tech.01.02:Division>


division 1 - general concept of wages; 


division 4 - shares and options</tech.01.02:Division>
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      <tech.01.02:Sub-Section>(1) (e)</tech.01.02:Sub-Section>
      <tech.01.02:Act>payroll tax act 2009 (sa)</tech.01.02:Act>
      <tech.01.02:ActYear>2009</tech.01.02:ActYear>
      <tech.01.02:Part>part 3 - wages</tech.01.02:Part>
      <tech.01.02:Division>division 1 - general concept of wages</tech.01.02:Division>
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      <tech.01.02:Section>s13 - what are wages?</tech.01.02:Section>
      <tech.01.02:Sub-Section>(1) (e)</tech.01.02:Sub-Section>
      <tech.01.02:Act>payroll tax act 2009 (sa)</tech.01.02:Act>
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      <tech.01.02:Section>s8 - amount of payroll tax</tech.01.02:Section>
      <tech.01.02:Act>payroll tax act 2009 (sa)</tech.01.02:Act>
      <tech.01.02:ActYear>2009</tech.01.02:ActYear>
      <tech.01.02:Part>part 2 - imposition of payroll tax</tech.01.02:Part>
      <tech.01.02:Division>division 1 - imposition of tax</tech.01.02:Division>
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      <tech.01.02:Section>s13 - what are wages? ; s35 - amounts under relevant contracts taken to be wages ; s14 wages include fringe benefits</tech.01.02:Section>
      <tech.01.02:Sub-Section>s(1)(e)</tech.01.02:Sub-Section>
      <tech.01.02:Paragraph>all</tech.01.02:Paragraph>
      <tech.01.02:Act>payroll tax act 2009 (sa)</tech.01.02:Act>
      <tech.01.02:ActYear>2009</tech.01.02:ActYear>
      <tech.01.02:Part>part 3 - wages</tech.01.02:Part>
      <tech.01.02:Division>division 1 - general concept of wages; division 7 - contractor provisions</tech.01.02:Division>
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      <tech.01.02:Section>s13 - what are wages? ; s17 - wages include superannuation contributions</tech.01.02:Section>
      <tech.01.02:Sub-Section>(1) (e)</tech.01.02:Sub-Section>
      <tech.01.02:Paragraph>all</tech.01.02:Paragraph>
      <tech.01.02:Act>payroll tax act 2009 (sa)</tech.01.02:Act>
      <tech.01.02:ActYear>2009</tech.01.02:ActYear>
      <tech.01.02:Part>part 3 - wages</tech.01.02:Part>
      <tech.01.02:Division>division 1 - general concept of wages; division 3 - superannuation contributions</tech.01.02:Division>
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