40Amounts taken to be wages

40 Amounts taken to be wages For this Act, the following are taken to be wages paid or payable by the employment agent under an employment agency contract: (a) any amount paid or payable in relation to the service provider in relation to the provision of services in relation to the employment agency contract; (b) the value of any benefit provided in relation to the provision of services in relation to the employment agency contract that would be a fringe benefit if provided to a person in the capacity of an employee; (c) any payment made in relation to the service provider that would be a superannuation contribution if made in relation to a person in the capacity of an employee.