3BMeaning of worker

3B Meaning of worker (1) A worker is an individual who: (a) performs work or a service of any kind for another person (the employer) under a contract; and (b) in relation to the contract: (i) is an employee for the purpose of assessment for PAYG withholding under the Taxation Administration Act 1953 (Cth), Schedule 1, Part 2-5 (the PAYG provisions); or (ii) despite that the employer does not treat a person as an employee, the person should be an employee under the PAYG provisions. (2) However, worker does not include an individual: (a) who is employed by the Commonwealth; or

Return to Work Act 1986 8 (b) in relation to the work or service under consideration – who is an employer of another person engaged in the performance of the work or service; or (c) who is employed or engaged other than for the purposes of the employer's trade, business or enterprise and in respect of whom the employer does not make any withholding payments under the PAYG provisions. (3) Subject to subsection (4), a person who is a prescribed member of the immediate family of the employer, and who lives with the employer, is not a worker. Note for subsection (3) A person who is a prescribed member of the immediate family of the employer, who does not live with the employer, is not precluded from being a worker only because the person is a prescribed member of the employer's family. (4) A prescribed member of the immediate family of an employer, who lives with the employer, is a worker if the member's name, nature of employment and estimated wages are disclosed to the employer's insurer: (a) when the employment of that member is commenced or, if the relevant insurance or indemnity is effected after the employment is commenced, at that time; and (b) each subsequent time the policy is renewed. (5) Subject to subsection (6), a person who is a director (however described) of a body corporate is not a worker. (6) A director of a body corporate is a worker if: (a) an amount is withheld, under the PAYG provisions, from any remuneration (however described) paid to the director by the body corporate; and (b) the director's name and estimated remuneration, as well as the nature of the director's employment, are disclosed to the body corporate's insurer when: (i) the director is appointed or, if the relevant insurance or indemnity is effected after the director is appointed, at that time; and (ii) each subsequent time the policy is renewed.

Return to Work Act 1986 9 (7) Subject to subsections (8) and (9), an individual who is engaged in voluntary work and who receives in relation to that work, if anything, nothing more than reasonable travelling, accommodation or other out-of-pocket expenses, is not a worker. (8) An individual who, without remuneration or reward, voluntarily engages in any of the following is taken to be a worker employed by the Territory: (a) assisting in emergency services, training exercises or other activities with the consent of, or under the authority and supervision of, or in cooperation with, any of the following (as defined in section 8 of the Emergency Management Act 2013): (i) the Territory, Regional or Local Controller; (ii) the Territory, Regional or Local Recovery Coordinator; (iii) the Director; (b) fighting a fire, training exercises or other activities with the consent of, or under the authority and supervision of, or in cooperation with, a volunteer bushfire brigade established under the Bushfires Management Act 2016; (c) fighting fires or dealing with other emergencies, or training exercises or other activities, as a volunteer member as defined in the Fire and Emergency Act 1996. (9) Also, an individual who, without remuneration or reward, voluntarily engages in work or training of a kind by reference or in relation to which a person or class of persons is prescribed as mentioned in subsection (17), is taken to be a worker employed under a contract of employment by the person or organisation prescribed. (10) Subject to subsection (11), an individual who is employed or engaged by a householder is not a worker. (11) An individual is a worker of a household if the individual earns more than, or is paid at a rate that would exceed, the prescribed amount. (12) A person performing work under a community court order is taken to be a worker employed by the Territory when the person is performing work under the order. (13) If the person was employed as a worker during normal working hours immediately before the time the person performed work under the order, the person's normal weekly earnings in that employment are taken to be the person's normal weekly earnings when performing work under the order.