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WORKERS REHABILITATION AND COMPENSATION ACT 1988 - SECT 96A Interpretation of Division 1

WORKERS REHABILITATION AND COMPENSATION ACT 1988 - SECT 96A

PART IX - Insurance provisions Division 1 - Compulsory insurance by employers Interpretation of Division 1

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) 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.