askGovernment | register

help | contact us | search

• EDR
• Land rich provisions
• Land tax
• Landholder duty
• Leases
• Mortgages
• Motor vehicle duty
• NSW Home Builders Bonus
• Other
• Parking space levy
• Payroll tax
  • About payroll tax
    • Contractors
    • Employment agencies
    • Exempt wages
    • Grouping
    • Help for new clients
    • Rates and thresholds
    • Registering for payroll tax
    • Wages
      • Checklist of liable/exempt items
      • Payments to or from third parties
      • When and where are wages taxable?
  • Annual reconciliation
  • Frequent questions
  • Legislation
  • Monthly calculator
  • Online services
  • Payments
  • Rebate Scheme (Jobs Action Plan)
• Transfer of land or business
• Transfers of shares or units

Unused leave

Any accrued leave paid out on termination is liable regardless of when it was accrued.

More information