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Payroll Tax Act 2007
13What are wages?
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#### 13 What are wages?
13 What are wages?
> > (1) For the purposes of this Act, wages mean wages, remuneration, salary, commission, bonuses or allowances paid or payable to an employee, including—
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> > > (a) an amount paid or payable by way of remuneration to a person holding an office under the Crown or in the service of the Crown, and
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> > > (b) an amount paid or payable under any prescribed classes of contracts to the extent to which that payment is attributable to labour, and
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> > > (c) an amount paid or payable by a company by way of remuneration to or in relation to a director of that company, and
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> > > (d) an amount paid or payable by way of commission to an insurance or time-payment canvasser or collector, and
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> > > (e) an amount that is included as or taken to be wages by any other provision of this Act.
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> > (2) For the purposes of this Act, wages, remuneration, salary, commission, bonuses or allowances are wages—
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> > > (a) whether paid or payable at piece work rates or otherwise, and
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> > > (b) whether paid or payable in cash or in kind.
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> > (3) This Act applies in respect of wages referred to in subsection (1) (a)–(e) that are paid or payable to or in relation to a person who is not an employee in the same way as it applies to wages paid or payable to an employee (as if a reference in this Act to an employee included a reference to any such person).
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> **s 13:** Am 2009 No 91, Sch 3 \[3\].