96AInterpretation of Division 1

### 96A Interpretation of Division 1 > [*\[Section 96A Inserted by No. 99 of 2000, s. 59, Applied:01 Jul 2001\]*](/view/html/inforce/2001-07-01/act-2000-099#GS59@EN) In this Division, > > > ***wages*** includes the monetary value of all payments made to a worker, whether in cash or in kind, in return for the worker's labour and includes the following: > > > > > > (a) any amount paid or payable by way of remuneration to a person holding office under, or in the service of, the Crown; > > > > > > > (b) any amount paid or payable to a person or class of persons taken to be a worker under this Act to the extent to which that payment is attributable to labour; > > > > > > > (c) any amount paid or payable by a company by way of remuneration to a director or member of the governing body of that company; > > > > > > > (d) the value of provision by the employer of meals or sustenance or of the use of premises or quarters as consideration or part consideration for the worker's services; > > > > > > > (e) the value of fringe benefits within the meaning of the *Fringe Benefits Tax Assessment Act 1986* of the Commonwealth; > > > > > > > (ea) [*\[Section 96A Amended by No. 42 of 2007, s. 30, Applied:31 Oct 2007\]*](/view/html/inforce/2007-10-31/act-2007-042#GS30@EN) a distribution to a worker as a beneficiary of a trust to the extent that the distribution is in lieu of wages for work done for the trust by the worker; > > > > > > > (f) all superannuation contributions, forming part of the worker's salary package, made by the employer in respect of the worker – > > > > > > but does not include – > > > > > > > (g) any allowance for travelling or accommodation; or > > > > > > > (h) any workers' compensation payment; or > > > > > > > (i) any redundancy, severance or termination payment.