Under the Work Health Act 1986 (NT), when a non-cash component of a worker's remuneration (such as food and accommodation) is converted to cash for the purposes of calculating 'normal weekly earnings' under s 49, the cash amount is not to be grossed up to offset the income tax liability that arises from the conversion of a tax-exempt fringe benefit into taxable cash income. 'Remuneration' means reward for services before and independent of any taxation liability in the hands of the worker. The word 'gross' in s 49(1)(b)-(d) signals aggregation of income from all sources, not adjustment for tax.
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