3Interpretation

#### 3 Interpretation (1) In this Act, unless the contrary intention appears: > agent includes every person who in Australia, for or on behalf of any person out of Australia (in this section called the principal), holds or has the management or control of the business of his principal, and every person declared by the Commissioner to be an agent or the sole agent for any person for the purposes of this Act. > company includes all bodies or associations (corporate or unincorporate) and partnerships. > Deputy Commissioner means a Deputy Commissioner of Taxation. > employer means any person who pays or is liable to pay any wages and includes: (a) the Crown in the right of a State; (b) a municipal corporation or other local governing body or a public authority constituted under any State Act; (c) any public authority constituted under any Act or under any law in force in a Territory of the Commonwealth the wages paid by which are not paid out of the Consolidated Revenue Fund. > liquidator means the person who, whether or not appointed as liquidator, is the person required by law to carry out the winding up of a company. > person includes a company. > Second Commissioner means a Second Commissioner of Taxation. > tax means the tax imposed by the Pay‑roll Tax Act 1941. > the Commissioner means the Commissioner of Taxation. > Tribunal means the Administrative Appeals Tribunal. > trustee, in addition to every person appointed or constituted trustee by act of parties, by order or declaration of a court, or by operation of law, includes: (a) an executor or administrator, guardian, committee, receiver or liquidator; and (b) every person having or taking upon himself the administration or control of any real or personal property affected by any express or implied trust, or acting in any fiduciary capacity, or having the possession, control or management of any real or personal property of a person under any legal or other disability. > wages means any wages, salary, commission, bonuses or allowances paid or payable (whether at piece work rates or otherwise and whether paid or payable in cash or in kind) to any employee as such and, without limiting the generality of the foregoing, includes: (a) any payment made under any prescribed classes of contracts to the extent to which that payment is attributable to labour; (b) any payment made by a company by way of remuneration to a director of that company; (c) any payment made by way of commission to an insurance or time‑payment canvasser or collector; and (d) the provision by the employer of meals or sustenance or the use of premises or quarters as consideration or part consideration for the employee’s services. (2) For the purposes of this Act meals or sustenance provided by an employer shall be deemed to have a value of One dollar fifty cents per week or, in any particular case or class of cases, such other value as is prescribed, and the use of premises or quarters provided by an employer shall be deemed to have a value of Fifty cents per week or, in any particular case or class of cases, such other value as is prescribed. (3) Where any wages are paid or payable in respect of any service performed or rendered, those wages shall, for the purposes of this Act, be deemed to have been paid, or to be payable, as the case may be, in respect of the period of time in which that service was performed or rendered.