How are Australians managing payroll accounting in Books?

Currently using 3rd Party STP (Payroller) and wanting to ensure accounting for payroll in Books is best practice.

 

1. Wages/Salary as an Expense Account? With the actual amount coming out of Banking to the Employee. But how to represent PAYG Withholding and Superannuation - want these as current liabilities, and not (yet) paid through Banking as would be the case with an Expense line item?

2. Manual Journal? 5 lines? - i) DR Salary (Expense), ii) CR Bank (Asset), iii) CR PAYG Withheld (Liability) , iv) CR Superannuation (Liability)

And what about accounting for Leave - Annual and Long Service Leave?