Superannuation Guarantee (Administration) Act 1992
(a) expand the meaning of those terms; and
(b) make particular provision to avoid doubt as to the status of certain persons.
S 12(1) amended by No 169 of 1995.
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.12(3) [ Persons under contract]
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.12(4) [ Members of Parliament]
A member of the Parliament of the Commonwealth is an employee of the Commonwealth.12(5) [ Members of State Parliaments]
A member of the Parliament of a State is an employee of the State.12(6) [ Members of ACT Legislative Assembly]
A member of the Legislative Assembly for the Australian Capital Territory is an employee of the Australian Capital Territory.12(7) [ Members of NT Legislative Assembly]
A member of the Legislative Assembly of the Northern Territory is an employee of the Northern Territory.12(8) [ Artists, musicians, sports persons etc]
(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;
(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;
(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 payment. 12(9) [ Employees of Commonwealth, State, Territory]
(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 case requires. However, this rule does not apply to a person in the capacity of the holder of an office as a member of a local government council.
S 12(9) amended by No 169 of 1995.
Subject to subsection (10), a person who holds office as a member of a local government council is not an employee of the council.
S 12(9A) inserted by No 169 of 1995.
A person covered by paragraph 12-45(1)(e) in Schedule 1 to the Taxation Administration Act 1953 (about members of local governing bodies subject to PAYG withholding) is an employee of the body mentioned in that paragraph.
S 12(10) substituted by No 101 of 2006 , s 3 and Sch 2 item 925, effective 14 September 2006. For application and saving provisions see the CCH Australian Income Tax Legislation archive . S 12(10) formerly read:
A person who is a member of an eligible local governing body within the meaning of section 221A of the Income Tax Assessment Act 1936 is an employee of the eligible local governing body.
S 12(10) substituted by No 169 of 1995.
A person who is paid to do work wholly or principally of a domestic or private nature for not more than 30 hours per week is not regarded as an employee in relation to that work.
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