S 11 repealed by No 57 of 2025, s 3 and Sch 1 item 39, effective 1 July 2026. For application and transitional provisions, see note under s
16
. S 11 formerly read:
SECTION 11 INTERPRETATION
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SALARY OR WAGES
11(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).
History
S 11(1) amended by No 56 of 1994.
11(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.
11(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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