96AInterpretation of Division 1

96A Interpretation of Division 1

[Section 96A Inserted by No. 99 of 2000, s. 59, Applied:01 Jul 2001] 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] 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.