4Meaning of salary

4 Meaning of salary

(1)  [Section 4 Subsection (1) amended by No. 52 of 2019, s. 5, Applied:31 Mar 2022] A reference in this Act to salary, in relation to an employee, is to be taken as a reference to the salary or other discretionary benefits that are paid or payable to the employee, including –

(a) overtime; and

(b) allowances; and

(c) bonuses in respect of work; and

(d) lump sum payments in respect of accrued recreation leave or accrued long service leave on the termination of employment; and

(e) [Section 4 Subsection (1) amended by No. 52 of 2019, s. 5, Applied:31 Mar 2022] any other payments made in lieu of notice on the termination of employment –

as calculated by the Agency in which the employee is employed, having regard to the employee's awards and conditions of employment.

(2)  However, a reference to salary in this Act is not to be taken as including –

(a) any reimbursement of expenses in respect of travelling or other work-related expenses; or

(b) dividends; or

(c) benefits, or other payments, subject to fringe benefits tax under the Fringe Benefits Tax Assessment Act 1986 of the Commonwealth; or

(d) any electorate or other allowance paid or payable, to a person who is a member of a House of Parliament, in accordance with Schedule 2 to the Parliamentary Salaries, Superannuation and Allowances Act 2012 .