Meaning of gross income—pt 2.4
76 Meaning of gross income—pt 2.4
For this part, gross income, of an injured person who is an employee—
includes the following:
any amount paid to the injured person as wages, bonuses, commissions or allowances;
any amount paid to the injured person as overtime;
any amount paid to the injured person as penalty payments for shift work;
any amount paid to the injured person if the person was on paid leave;
any amount otherwise payable to the injured person under a voluntary salary sacrifice arrangement;
any amount paid for loss of income under a workers compensation scheme; but
does not include the following:
any contribution paid or payable on behalf of the person by the person’s employer to a superannuation scheme for the benefit of the person;
any redundancy or voluntary early retirement payment received by the person from the person’s employer;
any amount paid for unused leave on termination of employment;
any other amount paid as a lump sum as a consequence of termination of employment;
any allowance or benefit prescribed by regulation received by the person from the person’s employer.
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