Document ID: chunk:federal_register_of_legislation:C2025C00120:section:137
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 137
Character Range: 535517–536961

137  Salary or wages
 (1) For the purpose only of ascertaining whether a person is an employee or an employer within the meaning of this Act, where:
 (a) a benefit is provided by a person (in this subsection referred to as the first person) to, or to an associate of, another person (in this subsection referred to as the second person);
 (b) but for this subsection, the benefit would not be regarded as having been provided in respect of the employment of the second person; and
 (c) either of the following conditions is satisfied:
 (i) if the benefit were provided by the first person by way of a cash payment to the second person, the payment would constitute salary or wages paid by the first person to the second person;
 (ii) all of the following conditions are satisfied:
 (A) subparagraph (i) does not apply in relation to the benefit;
 (B) the first person is an associate of a third person or the benefit is provided under an arrangement between the first person and a third person;
 (C) if the benefit were provided by the third person by way of a cash payment to the second person, the payment would constitute salary or wages paid by the third person to the second person;
a definition in subsection 136(1) applies as if the benefit were salary or wages paid to the second person by:
 (d) in a case to which subparagraph (c)(i) applies—the first person; or
 (e) in a case to which subparagraph (c)(ii) applies—the third person.