Payroll Tax Act 2009

(1) For this Act, wages mean wages, remuneration, salary, commission, bonuses or allowances paid or payable to an employee, including:

(a) 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

(b) an amount paid or payable under any class of contract prescribed by regulation to the extent to which that payment is attributable to labour; and

(c) an amount paid or payable by a company by way of remuneration to or in relation to a director of that company; and

(d) an amount paid or payable by way of commission to an insurance or time-payment canvasser or collector; and

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

(2) For this Act, wages, remuneration, salary, commission, bonuses or allowances are wages:

(3) This Act applies in respect of wages mentioned in subsection (1)(a) to (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).