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• EDR
• Land rich provisions
• Land tax
• Leases
• Mortgages
• Motor vehicle duty
• Other
• Parking space levy
• Payroll tax
  • About payroll tax
    • Compliance
    • Contractors
    • Employment agencies
      • Provisions
      • What is liable?
      • What is not liable?
    • Exempt employers
    • Exempt wages
    • GST
    • Grouping
    • Help for new clients
    • Payroll Tax Incentive Scheme
    • Rates and thresholds
    • Registering for payroll tax
    • Taxable wages
    • Wages
  • Annual reconciliation
  • Frequent questions
  • Legislation
  • Monthly calculator
  • Online services
  • Payments
• Premium property
• Transfer of land or business
• Transfers of shares or units

What is liable?

Any monies, benefits and superannuation contributions paid/payable to or on behalf of the contract worker are liable wages for the employment agency.