sec.13WPlace where wages are paid or payable

### sec.13W Place where wages are paid or payable Wages comprising the grant of a share or option are taken to be paid or payable in Queensland if— for a share—the share is in a local company; or for an option—the option is an option to acquire a share in a local company. If subsection (1) does not apply, wages comprising the grant of a share or option are taken to be paid or payable elsewhere than in Queensland. Subsection (4) applies to wages comprising the grant of a share or option by a company to a director of the company by way of remuneration for the appointment of the director, but not for services performed or rendered. The wages are taken to be paid or payable for services performed or rendered in the place or places where it may reasonably be expected the services of the director for the company will be performed or rendered. In this section— local company means— a company that is— registered or taken to be registered under the Corporations Act ; and taken to be registered in Queensland for that Act; or another body corporate incorporated under an Act. s 13W ins 2008 No. 16 s 9 amd 2009 No. 19 s 73 ; 2010 No. 11 s 99 (sec.13W-ssec.1) Wages comprising the grant of a share or option are taken to be paid or payable in Queensland if— for a share—the share is in a local company; or for an option—the option is an option to acquire a share in a local company. (sec.13W-ssec.2) If subsection (1) does not apply, wages comprising the grant of a share or option are taken to be paid or payable elsewhere than in Queensland. (sec.13W-ssec.3) Subsection (4) applies to wages comprising the grant of a share or option by a company to a director of the company by way of remuneration for the appointment of the director, but not for services performed or rendered. (sec.13W-ssec.4) The wages are taken to be paid or payable for services performed or rendered in the place or places where it may reasonably be expected the services of the director for the company will be performed or rendered. (sec.13W-ssec.5) In this section— local company means— a company that is— registered or taken to be registered under the Corporations Act ; and taken to be registered in Queensland for that Act; or another body corporate incorporated under an Act. - (a) for a share—the share is in a local company; or - (b) for an option—the option is an option to acquire a share in a local company. - (a) a company that is— (i) registered or taken to be registered under the Corporations Act ; and (ii) taken to be registered in Queensland for that Act; or - (i) registered or taken to be registered under the Corporations Act ; and - (ii) taken to be registered in Queensland for that Act; or - (b) another body corporate incorporated under an Act. - (i) registered or taken to be registered under the Corporations Act ; and - (ii) taken to be registered in Queensland for that Act; or