93WCDefinition of PBBP employment income

93WC Definition of PBBP employment income

(1) PBBP employment income, of a person: (a) means ordinary income that is, or is taken to be, earned, derived or received by the person or the person’s partner from gainful work; and (b) includes (without limitation) any of the following that is, or is taken to be, earned, derived or received by the person or the person’s partner: (i) salary, wages, commissions and employment‑related fringe benefits; (ii) leave payments; (iii) payments to the person or the person’s partner by a former employer of the person or partner in relation to the termination of the person’s or partner’s employment. (2) For the purposes of subparagraph (1)(b)(ii), a leave payment: (a) includes a payment in respect of sick leave, personal leave, carer’s leave, annual leave, maternity leave, long service leave or special leave; and (aa) includes an instalment of parental leave pay; and (b) may be made as a lump sum payment, a series of regular payments or otherwise; and (c) is taken to be made to a person if it is made to another person: (i) at the direction of the person or of a court; or (ii) on behalf of the person; or (iii) for the benefit of the person; or (iv) if the person waives or assigns his or her right to the payment.