Concessional airline travel provided at the employer's discretion, subject to commercial considerations, continuing after termination of employment and incapacity, and varying according to the worker's election rather than work performed, does not form part of a worker's 'normal weekly earnings' under s 49(1)(d)(ii) of the Workers Rehabilitation and Compensation Act (NT). The payment of fringe benefits tax on such benefits is irrelevant to whether they constitute remuneration. The Court identified eight characteristics that, when present, indicate a benefit is not remuneration but rather an incidental perquisite of employment.
The full text is available to signed-in members.