Commonwealth Consolidated Acts(1) PBBP employment income , of a person:
(a) means ordinary income that is, or is taken to be, earned, derived or received by the person or the person's partner from gainful work; and
(b) includes (without limitation) any of the following that is, or is taken to be, earned, derived or received by the person or the person's partner:
(i) salary, wages, commissions and employment‑related fringe benefits;
(ii) leave payments;
(iii) payments to the person or the person's partner by a former employer of the person or person's partner in relation to the termination of the person's or partner's employment.
(2) For the purposes of subparagraph (1)(b)(ii), a leave payment :
(a) includes a payment in respect of sick leave, personal leave, carer's leave, annual leave, maternity leave, long service leave or special leave; and
(b) may be made as a lump sum payment, a series of regular payments or otherwise; and
(c) is taken to be made to a person if it is made to another person:
(i) at the direction of the person or of a court; or
(ii) on behalf of the person; or
(iii) for the benefit of the person; or
(iv) if the person waives or assigns his or her right to the payment.
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