2D.2.01 Meaning of base salary2D.2.01 Meaning of base salary

#### 2D.2.01 Meaning of base salary (1) For the definition of base salary in section 9 of the Act, the matters specified in the following table are base salary. | Item | Matter | | ---- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | | 1 | The components of a short‑term employee benefit that:(a) are not dependent on the satisfaction of a performance condition; and(b) are specified in paragraphs (a), (c) and (d) of column 3 of item 6 in the table in subregulation 2M.3.03(1); and(c) are paid during the relevant period | | 2 | A superannuation contribution that:(a) is not dependent on the satisfaction of a performance condition; and(b) is paid during the relevant period | | 3 | A share‑based payment that:(a) is not dependent on the satisfaction of a performance condition; and(b) is specified in column 3 of item 11 in the table in subregulation 2M.3.03(1); and(c) is paid during the relevant period | | 4 | A liability or prospective liability to pay tax in respect of a fringe benefit taxable amount under:(a) the Fringe Benefits Tax Assessment Act 1986; or(b) the Fringe Benefits Tax Act 1986;that relates to the provision of a matter specified in item 1, 2 or 3 | (2) For subregulation (1): (a) if a person has held an office in relation to a company: (i) throughout a period of more than 12 months; or (ii) throughout a number of periods of more than 12 months in total; the relevant period for that person is the last 12 months of that period or the last 12 months of the total period; and (b) if a person has held an office in relation to a company: (i) throughout a period of 12 months or less; or (ii) throughout a number of periods of 12 months or less in total; the relevant period for that person is that period or the total period.