Victorian Numbered Acts Victorian Numbered Acts(1) For the purposes of this Act, taxable wages are wages, other than exempt wages, that are paid or payable by an employer for services performed and—
(a) are wages that are paid or payable in this jurisdiction, other than wages so paid or payable for—
(i) services performed wholly in one other State or Territory; or
(ii) services performed by a person wholly in another country for a continuous period of more than 6 months beginning on the day on which wages were first paid or payable to that person for services so performed; or
(b) are wages that are paid or payable outside this jurisdiction for services performed wholly in this jurisdiction; or
(c) are wages that are paid or payable outside Australia for services performed mainly in this jurisdiction.
(2) For the purposes of subsection (1)(a), wages that are payable to a person by the person's employer, but have not been paid (not being wages that under the terms of employment are payable in this jurisdiction or in another State or a Territory) are taken—
(a) if those wages are payable in respect of services performed wholly in this jurisdiction—to be wages payable to that person in this jurisdiction; and
(b) if those wages are not payable in respect of services performed wholly in this jurisdiction or wholly in one other State or Territory and where the wages last paid or payable to that person by that employer were included or are required to be included in a return under this Act—to be wages payable to that person in this jurisdiction; and
(c) if those wages are not taken by paragraph (a) or (b) or by any provision in a corresponding law that corresponds to either of those paragraphs to be wages payable to that person in this jurisdiction or in another State or a Territory—to be wages payable to that person by that employer at the place where that person last performed any services for that employer before those wages became payable.
(3) If, for the purpose of the payment of wages—
(a) an instrument is sent or given or an amount is transferred by an employer to a person or a person's agent at a place in Australia; or
(b) an instruction is given by an employer for the crediting of an amount to the account of a person or a person's agent at a place in Australia—
those wages are taken to have been paid at that place and to have been paid when the instrument was sent or given, the amount was transferred or the account is credited in accordance with the instruction (as the case may be).
(4) In determining the question whether services are performed wholly or mainly in this jurisdiction or another State or a Territory, regard must be had only to the services performed during the month in respect of which the question arises.
(5) In this section—
"instrument" includes a cheque, bill of exchange, promissory note, money order or a postal order issued by a post office.