New South Wales Consolidated Acts

LOCAL GOVERNMENT AND OTHER AUTHORITIES (SUPERANNUATION) ACT 1927 - SECT 3A

3A Salary

(1) For the purposes of this Act, "salary", in relation to a servant of an employer, means the remuneration, salary or wages payable in money to the servant in the servant’s capacity as a servant of the employer, as reported to the Board from time to time by the servant’s employer, including:

(a) a loading in respect of any shift allowance, as determined in accordance with the regulations, and

(b) other allowances payable in money that are of a kind included within the value of leave paid on termination of employment,

but does not include the excluded amounts or allowances referred to in subsection (2).

(2) The excluded amounts or allowances are:

(a) an amount paid for overtime or as a bonus, or an allowance instead of overtime,

(b) except to the extent determined in accordance with the regulations, as referred to in subsection (1) (a)-an amount paid as shift allowance,

(c) except to the extent that this section otherwise provides-a relieving allowance,

(d) an expense allowance or an allowance for travelling, subsistence or other expenses,

(e) an equipment allowance, and

(f) an amount paid for rent or as a residence, housing or quarters allowance.

(3) If a servant’s employer, or a person authorised to do so on behalf of the employer, certifies in writing to the Board that a relieving allowance to be, or being, paid to the servant in the servant’s capacity as a servant is likely to be paid for a continuous period of 1 year (whether or not the period is partly before the date of the certificate), the allowance is, as from:

(a) the date on which the certificate is lodged with the Board, or

(b) the date from which the allowance becomes payable,

whichever is the later, salary for the purposes of this Act.

(4) If a relieving allowance has been paid to a servant in the servant’s capacity as a servant for a continuous period of 1 year that ends after the commencement of this section and, during that period, the allowance has not been treated as part of the servant’s salary in accordance with subsection (3), the allowance shall, as from the expiration of that period of 1 year, be treated as part of the servant’s salary while its payment to the servant continues.

(5) In this section, "shift allowance" means an allowance paid to a servant in respect of shift work performed by the servant, and includes amounts paid as penalty rates.

(6) Any allowances or other kinds of remuneration treated as salary immediately before the commencement of this section in relation to a servant shall continue to be treated as salary for the purposes of this Act, but only in relation to that servant.