Definition of wages: F-N

Section 96A of the Workers Rehabilitation and Compensation Act 1988

First aid allowance

Included

Free housing

Included

  • According to the extent of current market rental value

Not included

  • Where temporary accommodation is provided associated with relocation.

Fringe benefits

Included

  • Generally, fringe benefits provided to workers are assessable as wages. For more information relating to specific items, see relevant items.
  • The value of the benefits should be calculated on the same basis as the "taxable value of fringe benefits". Note that this is the actual value of the benefit provided (as determined by the Fringe Benefits Tax Assessment Act 1986 (Cwlth)), i.e. the pre gross-up amount.

Not included

  • Benefits of this kind provided to an employee of a religious institution who is a religious practitioner, are not fringe benefits within the meaning of the Commonwealth Act.

Gifts (that are not part of the employee's salary package)

Not included

Height money

Included

Honorariums

Not included

Housing or other loans

Included

  • Where the employer provides a loan to a worker on which a low interest rate (or no interest) has been charged and that benefit is subject to FBT.

Industry allowances

Included

Leave (where paid by employer)

Included

  • Adoption
  • Annual
  • Bereavement
  • Carers
  • Jury duty
  • Long service
  • Maternity
  • Military service
  • Paternity
  • Sick
  • Study

Leave loadings

Included

Living-away-from-home allowance

Included

  • Where an allowance is paid to a worker for being put to expense whilst away from their normal place of residence and that benefit is subject to FBT.
  • Where the allowance is paid because of personal inconvenience and lack of amenities associated with working at an isolated location and that benefit is subject to FBT.

Not included

  • Otherwise

Loan (unless commercially based)

Included

Long service leave

Included

  • Payments made by an employer to or for the benefit of a worker in respect of long service leave are payments "in return for the worker's labour" and therefore assessable.

Lump sum payment in lieu of holiday, sick leave

Included

  • Accrued entitlements, having been earned by the worker through their labour, are considered payments "in return for the worker's labour" and therefore assessable.

Meal allowance

Included

Novated leases (that are subject to FBT)

Included