Taxation Laws Amendment Act (No. 2) 1995 (169 of 1995)
Schedule 4 SUPERANNUATION GUARANTEE
Part 3 LOCAL GOVERNMENT COUNCILLORS
Division 2 Superannuation Industry (Supervision) Act 1993
13 After section 15
Definitions of employee and employer
"15A.(1) Subject to this section, in this Act, employee and employer
have their ordinary meaning. However, for the purposes of this Act,
subsections (2) to (10):
(a) expand the meaning of those terms; and
(b) make particular provision to avoid doubt as to the status of
"(2) A person who is entitled to 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 is, in relation
to those duties, an employee of the body corporate.
"(3) If a person works under a contract that is wholly or
principally for the labour of the person, the person is an employee of
the other party to the contract.
"(4) A member of the Parliament of the Commonwealth is an employee
of the Commonwealth.
"(5) A member of the Parliament of a State is an employee of the
"(6) A member of the Legislative Assembly for the Australian Capital
Territory is an employee of the Australian Capital Territory.
"(7) A member of the Legislative Assembly of the Northern Territory
is an employee of the Northern Territory.
"(8) For the purposes of this Act:
(a) a person who is paid to perform or present, or to participate in
the performance or presentation of, any music, play, dance,
entertainment, sport, display or promotional activity or any similar
activity involving the exercise of intellectual, artistic, musical,
physical or other personal skills is an employee of the person liable
to make the payment; and
(b) a person who is paid to provide services in connection with an
activity referred to in paragraph (a) is an employee of the person
liable to make the payment; and
(c) a person who is paid to perform services in, or in connection
with, the making of any film, tape or disc or of any television or
radio broadcast is an employee of the person liable to make the
"(9) Subject to subsection (10), a person who:
(a) holds, or performs the duties of, an appointment, office or
position under the Constitution or under a law of the Commonwealth, of
a State or of a Territory; or
(b) is otherwise in the service of the Commonwealth, of a State or
of a Territory (including service as a member of the Defence Force or
as a member of a police force);
is an employee of the Commonwealth, the State or the Territory, as the
"(10) A person who holds office as a member of a local government
council is an employee of the council.".