| Accommodation |
Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) |
| Accommodation allowances |
Taxable under certain conditions |
| Adoption leave (1 January 2003 onwards) |
Exempt |
| Agency-supplied staff |
Taxable under certain conditions |
| Allowances |
Taxable under certain conditions |
| Annual leave |
Taxable |
| Annual leave paid on termination |
Taxable |
| Apprentice wages (pre 1 January 2004) |
Taxable under certain conditions |
| Apprentice wages (1 January 2004 onwards) |
Taxable |
| Apprentice wages (approved GTOs) 1 Jan 2005 onwards |
Exempt |
| Back pay |
Taxable |
| Benefits |
Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) |
| Board and quarters |
Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) |
| Bona fide redundancy payments (tax-free component) |
Exempt |
| Bonuses |
Taxable |
| Car allowances |
Taxable under certain conditions |
| Car parking |
Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) |
| Clothing allowances |
Taxable |
| Commissions |
Taxable |
| Consultants fees |
Taxable under certain conditions |
| Contractor payments |
Taxable under certain conditions |
| Credit cards |
Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) |
| Debt waivers |
Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) |
| Defence Force payments |
Exempt |
| Directors' fees |
Taxable |
| Dirt allowances |
Taxable |
| Discounted staff purchases |
Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) |
| Education expenses |
Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) |
| Employer-funded (pre-income tax) superannuation contributions |
Taxable |
| Employment agency personnel |
Taxable under certain conditions |
| Entertainment allowances |
Taxable |
| Footwear allowances |
Taxable |
| Fringe benefits |
Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) |
| Gifts |
Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) |
| Gross wages |
Taxable |
| Health insurance |
Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) |
| Holiday pay |
Taxable |
| Housing |
Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) |
| Jury services |
Taxable |
| Leave loading |
Taxable |
| Living away from home allowances |
Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) |
| Loans (interest free or low interest) |
Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) |
| Long service leave |
Taxable |
| Make up pay |
Taxable |
| Maternity leave (1 January 2003 onwards) |
Exempt |
| Meals |
Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) |
| Meal allowances |
Taxable |
| Motor vehicles |
Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) |
| Motor vehicle allowances |
Taxable under certain conditions |
| Options |
Taxable under certain conditions |
| Outworker payments |
Taxable under certain conditions |
| Overtime |
Taxable |
| Overtime meal allowances |
Taxable |
| Paternity leave |
Taxable |
| Pay in lieu of notice |
Taxable |
| Paid parental leave (funded by the Federal Government) |
Exempt |
| Piece-work payments |
Taxable |
| Prizes |
Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) |
| Professional advice |
Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) |
| Redundancy payments |
Taxable under certain conditions |
| Reimbursements (business expenses) |
Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) |
| Relocation payments |
Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) |
| Rental subsidy allowances |
Taxable |
| Representation allowances |
Taxable |
| School fees |
Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) |
| Share schemes |
Taxable |
| Shift allowances |
Taxable |
| Sick pay |
Taxable |
| Site allowances |
Taxable |
| Staff discounts |
Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) |
| Subcontractors |
Taxable under certain conditions |
| Subscriptions |
Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) |
| Superannuation contributions (pre-income tax/employer) |
Taxable |
| Taxi fares |
Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) |
| Telephone account payments |
Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) |
| Termination payments |
|
| - Accrued annual leave and long service leave |
Taxable |
| - Employment termination payments |
Taxable |
| - Bona-fide redundancy payments (income tax free component) |
Exempt |
| - Bona-fide redundancy payments in excess of tax free component |
Taxable |
| Tool allowances |
Taxable |
| Trainee wages (pre-1 January 2004) |
Taxable under certain conditions |
| Trainee wages (1 January 2004 onwards) |
Taxable |
| Travel (free or subsidised) |
Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) |
| Travel allowances |
Taxable under certain conditions |
| Uniform allowances |
Taxable |
| Vouchers |
Taxability to be determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) |
| Workers compensation payments |
Exempt |
