askGovernment | register

• EDR
• Land rich provisions
• Land tax
• Leases
• Mortgages
• Motor vehicle duty
• Other
• Parking space levy
• Payroll tax
  • About payroll tax
    • Compliance
    • Contractors
    • Employment agencies
    • Exempt employers
    • Exempt wages
    • GST
    • Grouping
    • Help for new clients
    • Payroll Tax Incentive Scheme
    • Rates and thresholds
    • Registering for payroll tax
    • Taxable wages
      • Allowances
      • Apprentice and trainee wages
      • Bonuses, commissions, consultant payments
      • Directors Fees and other payments
      • Employment termination payments
      • Fringe benefits tax
      • Golden handshakes
      • Jury duty
      • Living away from home
      • Piece work payments
      • Reimbursement payments
      • Salary sacrifice
      • Share scheme contributions
      • Study expenses
      • Superannuation
      • Unused leave
      • Wages and salaries
      • Workers compensation payments
    • Wages
  • Annual reconciliation
  • Frequent questions
  • Legislation
  • Monthly calculator
  • Online services
  • Payments
• Premium property
• Transfer of land or business
• Transfer of non-quoted shares

Unused leave

Any accrued leave paid out on termination is liable as a wage irrespective of when it accrued.

For more information