Third party payments
Wages paid to an employee or director for services provided to an employer are liable for payroll tax if they are paid:
to a person other than the employee or director
by a person other than the employer
by a person other than the employer to a person other than the employee or director.
If a director provides services to a corporation, all payments relating to that service are wages for the corporation even if the payments are made to another company, a superannuation fund or other entity.