5Certain allowances to be treated as salary

#### 5 Certain allowances to be treated as salary Each of the following kinds of allowance is a kind of allowance that is to be treated as salary for the purposes of the Act: (a) an allowance that is payable to an eligible employee as compensation for any loss of salary or wages incurred by the eligible employee while he is undergoing a course of training for the purpose of promotion to another office; (b) an allowance that is payable to an eligible employee by reason that: (i) he possesses a qualification (including the completion of a course of study or training, success at a particular level in an examination or the holding of any degree, diploma, licence or certificate); or (ii) he has acquired a particular standard of proficiency in any skill related to the performance of his duties or work; (c) an allowance that is payable to an eligible employee by reason of the length of his period of service and the standard of efficiency attained by him in the performance of his duties or work; (f) an allowance that, pursuant to a law in force in the United Kingdom, is payable to an eligible employee, being a person who was engaged or appointed for employment in the United Kingdom and whose salary is fixed and payable in sterling, in order to compensate him for an increase in the cost of living; (g) an allowance that is payable to an eligible employee, being a person who has not attained the age of 21 years, by reason: (i) that he is married; or (ii) that he is required to perform duties or work of a kind normally performed by a person who has attained the age of 21 years; (h) an allowance that is payable to an eligible employee by reason that he is employed in the Public Service Board in the position of Chairman, Promotions Appeal Committee; (j) an allowance that is payable to an eligible employee (being an eligible employee referred to in paragraph (ea) of the definition of eligible employee in subsection 3(1) of the Act) in pursuance of: (i) where the eligible employee is employed as a member of the staff of the Legal Aid Commission of Western Australia established under the Legal Aid Commission Act, 1976 of the State of Western Australia—the provisions of paragraph 4 in the Schedule to the agreement made on 12 January 1978 between the Commonwealth and that State in relation to the provision in that State of legal aid to which that agreement relates; (ii) where the eligible employee is employed as a member of the staff of the Legal Services Commission established under the Legal Services Commission Act, 1977 of the State of South Australia—the provisions of paragraph 4 in the Schedule to the agreement made on 4 December 1978 between the Commonwealth and that State in relation to the provision in that State of legal assistance to which that agreement relates; (iii) where the eligible employee is employed as a member of the staff of the Legal Aid Commission of Queensland established under the Legal Aid Act 1978 of the State of Queensland—the provisions of paragraph 4 in the Schedule to the agreement made on 26 June 1979 between the Commonwealth and that State in relation to the provision in that State of legal assistance to which that agreement relates; or (iv) where the eligible employee is employed as a member of the staff of the Legal Aid Commission established under the Legal Aid Commission Act 1978 of the State of Victoria—the provisions of paragraph 4 in the Schedule to the agreement made on 20 December 1979 between the Commonwealth and that State in relation to the provision in that State of legal aid to which the agreement relates; (k) an allowance that is payable to an eligible employee, being a person to whom subsection 16(3) of the Trade Union Training Authority Amendment Act 1978 applies, under subsection 16(5) of that Act; (l) an allowance of a prescribed kind, other than an allowance referred to in Part 2C, or a Parliamentary employment allowance within the meaning of Part 2D in respect of which a person has made an election in accordance with that Part, that is payable on a regular basis to an eligible employee.