Meaning of eligible wages
3B Meaning of eligible wages
If an eligible employee is paid a base rate of pay and is not a casual employee, the employee’s eligible wages are the greater of:
the base rate of pay paid to the employee, including incentive‑based payments and bonuses; and
75% of the base rate of pay paid to the employee, including:
incentive‑based payments and bonuses; and
overtime or penalty rates; and
allowances (other than those for reimbursement of expenses).
If an eligible employee is paid an annual salary, the employee’s eligible wages are the annual salary paid to the employee, including incentive‑based payments and bonuses but excluding:
overtime or penalty rates; and
shift‑loadings.
If an eligible employee is a casual employee, the employee’s eligible wages are the base rate of pay paid to the employee, including incentive‑based payments and bonuses.
In this section:
a reference to the base rate of pay paid to an employee is a reference to the employee’s base rate of pay before any amounts are deducted under a salary sacrifice arrangement; and
a reference to the annual salary paid to an employee is a reference to the employee’s annual salary before any amounts are deducted under a salary sacrifice arrangement; and
a reference to an incentive‑based payment paid to an employee is a reference to a payment of that kind that is paid to the employee at least once a month; and
a reference to a bonus paid to an employee is a reference to a bonus that is paid to the employee at least once a month.
5 Application of item 4
The amendment made by item 4 of this Schedule applies in relation to levy payable in respect of employment on or after 1 January 2012.
Part 2—Amendments relating to audit and reporting requirements etc.
Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992
6 Section 3
Insert:
employer has the same meaning as in the Administration Act.
7 Section 3A
Before “Chapter 2”, insert “(1)”.
8 At the end of section 3A
Add:
For the purposes of applying Chapter 2 of the Criminal Code to an offence in a provision referred to in column 1 of an item in the following table, the physical elements of the offence are set out in the provision referred to in column 2 of the item:
Physical elements for certain offences | ||
Item | Column 1 Offence | Column 2 Provision setting out physical elements of the offence |
1 | section 5 | subsection 5(1) |
2 | section 10 | subsection 10(1) |
3 | section 10A | subsection 10A(3) |
9 Section 4
Repeal the section, substitute:
This Act’s bill:Explanatory memorandumSecond reading speech
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