System Default Pay Rates which are not considered to be Taxable

Aimee Slatter

Dec 17, 2024

1171

Worked

Pay Rate Description	Pay Rate Tax Treatment	Payment is Taxable per
		Regular	Seniors and Pensioners	Working Holiday Maker	No TFN
Time Off In Lieu (Banked)	Time Off In Lieu	Non-Taxable

Termination

Pay Rate Description	Pay Rate Tax Treatment	Payment is Taxable per
Pay Rate Description	Pay Rate Tax Treatment	Regular	Seniors and Pensioners	Working Holiday Maker	No TFN
Lump Sum Payment (Genuine Redundancy or Early Retirement)	Schedule 7	Non-Taxable		Schedule 1 or 15	Schedule 1
Employment before 1 July 1983 (Tax Free Component)	Schedule 11
Lump Sum Payment (Invalidity, Tax Free Component)	Schedule 11
Death Benefit (Tax Free)	Schedule 11
Death Benefit Sick and Carer's Leave (Tax Free)	Schedule 11
Death Benefit Time Off In Lieu (Tax Free)	Schedule 11
Employment before 1 July 1983 (Death Benefit)	Schedule 11
Unpaid Annual Leave (Death Benefit)	Schedule 7
Unpaid Bonus (Death Benefit)	Schedule 7
Unpaid Breach of Meal Break (Death Benefit)	Schedule 7
Unpaid Breach of Rest Break between Shifts (Death Benefit)	Schedule 7
Unpaid Casual Loading (OTE, Death Benefit)	Schedule 7
Unpaid Casual Loading (Death Benefit)	Schedule 7
Unpaid Commission (Death Benefit)	Schedule 7
Unpaid Directors' Fees (Death Benefit)	Schedule 7
Unpaid Double Time and Half (Death Benefit)	Schedule 7
Unpaid Double Time and Quarter (Death Benefit)	Schedule 7
Unpaid Double Time (Death Benefit)	Schedule 7
Unpaid Government Paid Parental Leave (GPPL) (Death Benefit)	Schedule 7
Unpaid Leave Loading (Death Benefit)	Schedule 7
Unpaid Leave Loading (OTE) (Death Benefit)	Schedule 7
Unpaid Long Service Leave (Death Benefit)	Schedule 7
Unpaid Ordinary Time (Death Benefit)	Schedule 7
Unpaid Overtime Bonus (Death Benefit)	Schedule 7
Unpaid Payer Paid Parental Leave (PPPL) (Death Benefit)	Schedule 7
Unpaid Public Holiday (Taken) (Death Benefit)	Schedule 7
Unpaid Public Holiday (Worked) (Death Benefit)	Schedule 7
Unpaid Return to Work (Death Benefit)	Schedule 7
Unpaid Shift Penalty (Death Benefit)	Schedule 7
Unpaid Sick & Carer's Leave (Death Benefit)	Schedule 7
Unpaid Sleepover or 24-hour care (Death Benefit)	Schedule 7
Unpaid Time and Half (Death Benefit)	Schedule 7
Unpaid Time and Quarter (Death Benefit)	Schedule 7
Unpaid Time Off In Lieu (Taken) (Death Benefit)	Schedule 7
Unpaid Training (Ordinary Time) (Death Benefit)	Schedule 7
Unpaid Training (Overtime) (Death Benefit)	Schedule 7
Unpaid Travel (Ordinary Time) (Death Benefit)	Schedule 7
Unpaid Travel (Overtime) (Death Benefit)	Schedule 7
Unpaid Triple Time (Death Benefit)	Schedule 7
Unpaid Workers Compensation (Death Benefit)	Schedule 7
Unused Annual Leave (Death Benefit)	Schedule 7
Unused Leave Loading (Death Benefit)	Schedule 7
Unused Long Service Leave (Death Benefit)	Schedule 7

Reimbursements

Pay Rate Description	Pay Rate Tax Treatment	Payment is Taxable per
		Regular
Reimbursement	Reimbursement	Non-Taxable

Adjustments

Pay Rate Description	Pay Rate Tax Treatment	Payment is Taxable per
Pay Rate Description	Pay Rate Tax Treatment	Regular	Seniors and Pensioners	Working Holiday Maker	No TFN
PAYGW Adjustment (+/-)	PAYGW	Non-Taxable
Employer SG Adjustment (+/-)	Employer SG
RESC Adjustment (+/-)	RESC

🎯 Whilst PAYGW Adjustment (+/-) is considered to be Non Taxable, it does affect the PAYGW total in the Process.