76Meaning of gross income—pt 2.4

76 Meaning of gross income—pt 2.4 For this part, gross income, of an injured person who is an employee— (a) includes the following: (i) any amount paid to the injured person as wages, bonuses, commissions or allowances; (ii) any amount paid to the injured person as overtime; (iii) any amount paid to the injured person as penalty payments for shift work; (iv) any amount paid to the injured person if the person was on paid leave; (v) any amount otherwise payable to the injured person under a voluntary salary sacrifice arrangement; (vi) any amount paid for loss of income under a workers compensation scheme; but (b) does not include the following: (i) any contribution paid or payable on behalf of the person by the person’s employer to a superannuation scheme for the benefit of the person; (ii) any redundancy or voluntary early retirement payment received by the person from the person’s employer; (iii) any amount paid for unused leave on termination of employment; (iv) any other amount paid as a lump sum as a consequence of termination of employment; (v) any allowance or benefit prescribed by regulation received by the person from the person’s employer.