Payroll Tax Act 2007 No 21
Historical version for 4 July 2007 to 30 June 2008 (accessed 26 May 2013 at 07:05)
Current version
13 What are wages?
(1) For the purposes of 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 prescribed classes of
contracts 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 the purposes of this Act, wages, remuneration, salary,
commission, bonuses or allowances are wages:(a) whether paid or payable at piece work rates or otherwise,
and
(b) whether paid or payable in cash or in
kind.