Document ID: chunk:federal_register_of_legislation:C2025C00120:section:136:p33
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 136 (pt 33/34)
Character Range: 515613–518235

a review or appeal arising out of such an objection, has not been determined or otherwise finally disposed of—on the day on which the objection (and any review or appeal arising out of it), the request, or review or appeal (and any appeal or further appeal arising out of it), as the case may be, is determined or so disposed of.
safety award benefit, in relation to an employee of an employer, means a benefit provided to the employee, in respect of the employment of the employee, solely by way of an award in recognition of the special achievements of the employee, or of the employee and another person or persons, in occupational health matters, or in occupational safety matters, relating to the employment of the employee, or of the employee and that other person or persons, but does not include:
 (a) a payment of salary or wages or a payment that would be salary or wages if salary or wages included exempt income for the purposes of the Income Tax Assessment Act 1936;
 (b) a benefit provided under a non‑arm's length arrangement; or
 (c) a benefit provided under an arrangement where, having regard to:
 (i) the form and substance of the arrangement;
 (ii) the achievements recognised by the award; and
 (iii) the eligibility of other employees of the employer to be awarded benefits in recognition of their special achievements in occupational health matters or in occupational safety matters;
  it would be concluded that the arrangement, or any part of the arrangement, was entered into by any of the parties to the arrangement for the sole or dominant purpose of enabling the employer to obtain the benefit of the application of section 58R.
salary or wages means:
 (a) a payment from which an amount must be withheld (even if the amount is not withheld) under a provision in Schedule 1 to the Taxation Administration Act 1953 listed in the table, to the extent that the payment is assessable income; and
 (aa) a payment from which an amount must be withheld (even if the amount is not withheld) under paragraph 12‑110(1)(ca) (about parental leave pay) in Schedule 1 to the Taxation Administration Act 1953, other than a payment under Part 3‑3 of the Paid Parental Leave Act 2010 (Payment of instalments by Secretary); and
 (b) a payment from which an amount must be withheld (even if the amount is not withheld) under section 12‑47 in Schedule 1 to the Taxation Administration Act 1953 where:
 (i) the payment is made to a religious practitioner by a religious institution; and
 (ii) the activity, or series of activities, for which the payment is made is done by the religious practitioner as a member of