8QBCertain payments not to be treated as salary

#### 8QB Certain payments not to be treated as salary An amount that is payable in accordance with the terms and conditions of appointment or employment of an eligible employee is not to be treated as salary for the purposes of the Act if: (a) those terms and conditions are not contained in an agreement that is a relevant agreement within the meaning of Division 1; and (b) that amount is paid, at the election of the eligible employee, instead of a non‑monetary benefit to which the eligible employee is otherwise entitled under those terms and conditions; and (c) that amount is not payable as, or in place of, an allowance of a kind that, under regulation 5, is to be treated as salary for the purposes of the Act.