Payroll Tax Act 2007

For the purposes of this Act, wages mean wages, remuneration, salary, commission, bonuses or allowances paid or payable to an employee, including—

an amount paid or payable by way of remuneration to a person holding an office under the Crown or in the service of the Crown, and

an amount paid or payable under any prescribed classes of contracts to the extent to which that payment is attributable to labour, and

an amount paid or payable by a company by way of remuneration to or in relation to a director of that company, and

an amount paid or payable by way of commission to an insurance or time-payment canvasser or collector, and

an amount that is included as or taken to be wages by any other provision of this Act.

For the purposes of this Act, wages, remuneration, salary, commission, bonuses or allowances are wages—

whether paid or payable at piece work rates or otherwise, and

whether paid or payable in cash or in kind.

This Act applies in respect of wages referred to in subsection (1) (a)–(e) that are paid or payable to or in relation to a person who is not an employee in the same way as it applies to wages paid or payable to an employee (as if a reference in this Act to an employee included a reference to any such person).