Superannuation contributions made by an employer pursuant to the Superannuation Guarantee Charge Act 1992 (Cth) are remuneration simpliciter and must be included in the calculation of normal weekly earnings under s 49 of the Work Health Act (NT). Non-monetary benefits such as rent paid by the employer on behalf of the worker are part of remuneration and not 'allowances' excluded by s 49(2). The word 'gross' in s 49(1)(d) means before tax, not 'grossed up' to compensate for changed tax treatment of non-monetary benefits. A finding that an employer is 'about as blameless as it could be' is inconsistent with a finding of 'unreasonable delay' for the purposes of s 109(1).
The full text is available to signed-in members, including the 4 later cases that cite this judgment.
1 of the 4 citing cases carry a classified treatment. How each court treated it is available to signed-in members.