Payments to or from third parties
Third party payments
If an employee or director provides services to an employer, all payments relating to those services are liable wages for the employer regardless of who makes or receives the payments.
Wages are liable 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.
Where a director provides services to a corporation
If a director provides services to a corporation, all payments relating to that service are wages for the corporation the services were provided to, even if the payments are paid to another company, a superannuation fund or other entity.
Last updated: 31-Aug-2011