9HA
CurrentValue of wages paid in kind
Part 2Liability and assessment
Division 2AWages
Subdivision 8Miscellaneous provisions
9HA Value of wages paid in kind
The value of wages (except fringe benefits or specified taxable benefits) that are paid or payable in kind is the greater of —
(a)
the value agreed or the value attributed to the wages in, or the value ascertainable for the wages from, arrangements between the employer and the employee, whichever is the greater of the 3 amounts; and
(b)
if the regulations prescribe how the value of wages of that type is to be determined — the value determined in accordance with the regulations.
[Section 9HA inserted: No. 15 of 2010 s. 7.]
Regulations
This provision refers to the regulations (the regulations
). Made under this Act:
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