Scenario $3$

Determine whether the following would be considered taxable wages and advise the

total value of taxable wages for payroll tax purposes for the year.

A$.$ Salaries to all staff totalling $$1,000,000$

B$.$ Long service leave $(20\%)$ and annual leave $(70\%)$ totalling $$270,000$

C$.$ Food provided at a series of social club events totalling $$50,000$

D$.$ Study allowances for a higher education course taken by an employee and

related to their work totalling $$40,000$

E$.$ Monthly prizes offered for being $$Best Butler$,$Most Refined$$ and $/$ or having

the $$Shiniest Silverware$$ totalling $$75,000.$ In May CY$,$ $$3,000$ of this amount

had been offered as part of an internal raffle to raise money for a charitable

cause.

F$.$ Invoice income for butler services rendered to clients totalling $$1,500,000.$