Directors' Fees

(from the ATO's Business Implementation Guide)

Directors’ fees are payments to the director of a company, or to a person who performs the duties of a director of the company.

Directors’ fees may include payment to cover travelling costs, costs associated with attending meetings and other expenses incurred in the position of a company director. The full amount of the payment must be reported, specifically the full pre-sacrifice value of the fees, before any Salary Sacrifice may be deducted from the amount.