Veterans' Entitlements Act 1986

For the purposes of section 46AA, employment income, in relation to a person, is ordinary income of the person:

that is for remunerative work of the person as an employee in an employer/employee relationship; and

that includes, but is not limited to:

salary, wages, commissions and employment‑related fringe benefits; and

if the person is engaged on a continuing basis in that employer/employee relationship—a leave payment to the person;

a superannuation payment to the person; or

a payment of compensation, or a payment to the person under an insurance scheme, in relation to the person’s inability to earn, derive or receive income from that remunerative work; or

if the person is not engaged on a continuing basis in that employer/employee relationship—a leave payment to the person; or

a payment to the person by a former employer of the person in relation to the termination of the person’s employment; or

a comparable foreign pension; or

an instalment of parental leave pay.

For the purposes of subsection (1), a leave payment:

includes a payment in respect of personal/carer’s leave, annual leave, maternity leave or long service leave; and

may be made as a lump sum payment, a payment that is one of a series of regular payments or otherwise; and

is taken to be made to a person if it is made to another person:

at the direction of the person or of a court; or

on behalf of the person; or

for the benefit of the person; or

if the person waives or assigns his or her right to the payment.