13Meaning of wages

13 Meaning of wages (1) For this Act, wages means wages, remuneration, salary, commission, bonuses or allowances paid or payable to an employee, including— (a) an amount paid or payable as remuneration to a person by the Territory or a territory authority; and (b) an amount paid or payable under a contract prescribed by regulation, to the extent to which the payment is attributable to labour; and (c) an amount paid or payable by a company as remuneration in relation to a director of the company; and (d) an amount that is included as or taken to be wages by any other provision of this Act. Note Other provisions that define wages for this Act include the following: • a fringe benefit (see s 14); • a superannuation contribution (see s 17); • the grant of a share or option to an employee by an employer in relation to services performed by the employee in certain circumstances (see s 18); • the grant of a share, or option, by a company to a director of the company who is not an employee in certain circumstances (see s 24); • a termination payment (see s 28); • an amount that exceeds the exempt component of a motor vehicle allowance (see s 29); • an amount of accommodation allowance that exceeds the exempt rate (see s 30); • certain amounts paid or payable by an employment agent under an employment agency contract (see s 40).

(2) For this Act, wages, remuneration, salary, commission, bonuses or allowances are wages— (a) whether paid or payable at piece work rates or otherwise; and (b) whether paid or payable in cash or in kind. (3) This Act applies in relation to wages mentioned in subsection (1) (a) to (d) that are paid or payable 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 includes a reference to the person).