Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Subject to subsections (2) and (3), permanent employee of an employer is:
(a) a full‑time employee of the employer; or
(b) a permanent part‑time employee of the employer;
with at least 36 months service (whether continuous or non‑continuous).
Note: Subsection 139GA(2) limits the meaning of employee in this subsection, so that engagement in foreign service is not of itself sufficient.
(2) A person is not a permanent employee of an employer that is a company at any time when the person is a director of the company.
(3) A person is not a permanent employee at any time when the person:
(a) is a temporary resident within the meaning of the Income Tax Assessment Act 1997 ; or
(b) is not a resident; or
(c) is not physically present in Australia.
(4) For the purposes of subsection (1), the length of a person's service includes any period when the person is, in accordance with the terms and conditions of that service:
(a) absent on recreation leave; or
(b) absent from work because of accident or illness.
(5) In paragraph (4)(a), recreation leave does not include:
(a) long service leave, furlough, extended leave or leave of a similar kind (however described); or
(b) leave without pay or on reduced pay.