Australian Capital Territory Current Acts

PAYROLL TAX ACT 2011 - SECT 46

    (1)     If any of the following amounts of money or other valuable consideration would, if paid or given or to be paid or given directly by an employer to an employee, be or be included as wages paid or payable by the employer to the employee for this Act, they are taken to be wages paid or payable by the employer to the employee:

        (a)     any money or other valuable consideration paid or given, or to be paid or given, to an employee, for the employee's services as an employee of an employer, by a person other than the employer;

        (b)     any money or other valuable consideration paid or given, or to be paid or given, by an employer, for an employee's services as the employee of the employer, to a person other than the employee;

        (c)     any money or other valuable consideration paid or given, or to be paid or given, by a person other than an employer, for an employee's services as an employee of the employer, to a person other than the employee.

    (2)     If any of the following amounts of money or other valuable consideration would, if paid or given or to be paid or given directly by a company to a director of the company, be or be included as wages paid or payable by the company to the director for this Act, they are taken to be wages paid or payable by the company to the director:

        (a)     any money or other valuable consideration paid or given, or to be paid or given, to a director of a company, as remuneration for the appointment or services of the director to the company, by a person other than the company;

        (b)     any money or other valuable consideration paid or given, or to be paid or given, by a company, as remuneration for the appointment or services of a director to the company, to a person other than the director;

        (c)     any money or other valuable consideration paid or given, or to be paid or given, by anyone, as remuneration for the appointment or services of a director to the company, to a person other than the director.

    (3)     In this section:

"director", of a company—see section 24 (4).