Commonwealth Consolidated Acts

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Interpretation--salary or wages

  (1)   In this Act, salary or wages includes:

  (a)   commission; and

  (b)   payment for the performance of duties as a member of the executive body (whether described as the board of directors or otherwise) of a body corporate; and

  (ba)   payments under a contract referred to in subsection   12(3) that are made in respect of the labour of the person working under the contract; and

  (c)   remuneration of a member of the Parliament of the Commonwealth or a State or the Legislative Assembly of a Territory; and

  (d)   payments to a person for work referred to in subsection   12(8); and

  (e)   remuneration of a person referred to in subsection   12(9) or (10).

  (2)   Remuneration under a contract for the employment of a person, for not more than 30 hours per week, in work that is wholly or principally of a domestic or private nature is not to be taken into account as salary or wages for the purposes of this Act.

  (3)   Fringe benefits within the meaning of the Fringe Benefits Tax Assessment Act 1986 are not salary or wages for the purposes of this Act.

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