11AJurisdiction in which employee is based

11A Jurisdiction in which employee is based (1) For this Act, the jurisdiction in which an employee is based is the jurisdiction in which the employee’s principal place of residence is located. (2) The jurisdiction in which an employee is based must be decided by taking into account the state of affairs in the month in which the relevant wages are paid or payable. (3) If more than 1 jurisdiction would qualify as the jurisdiction in which an employee is based in a month, the jurisdiction in which the employee is based must be decided by taking into account the state of affairs on the last day of that month. (4) For this Act, an employee who does not have a principal place of residence is taken to be an employee who is not based in an Australian jurisdiction. (5) For wages paid or payable to a corporate employee, the jurisdiction in which the employee is based must be worked out under section 11B instead of this section (as if a reference in section 11B to an employer were a reference to an employee). (6) For this section, a corporate employee is a company— (a) that is taken to be an employee under section 34 (Contractors— people taken to be employees) or section 39 (Employment agents—people taken to be employees); or (b) to which a payment is made that is taken to be wages payable to an employee under section 42 (Employment agents—agreement to reduce or avoid liability to payroll tax) or section 47 (Agreement etc to reduce or avoid liability to payroll tax).