Document ID: chunk:federal_register_of_legislation:C2024C00813:section:46:p2
Version: federal_register_of_legislation:C2024C00813
Segment Type: section
Provision Reference: s 46 (pt 2/2)
Character Range: 167673–169528

performed by the employee or in relation to services rendered under a contract that is wholly or principally for the labour of the employee—the amount shall be taken to be paid in relation to the period:
 (i) that began when the work or services began; and
 (ii) that ended when the work or services ended;
 (b) if the amount is paid in relation to any other work performed or services rendered, but not in relation to a particular period—the amount shall be taken to be paid in relation to the period of 52 weeks preceding the day on which the amount is paid; and
 (c) if the employee is entitled to be paid the amount in relation to a period of longer than one week—the employer shall be deemed to have paid an amount of salary or wages to the employee in relation to each week or part of a week in the period, being the amount ascertained by dividing the amount of salary or wages in fact paid by the number of days in the period and multiplying the resultant amount:
 (i) in the case of each week—by 7; and
 (ii) in the case of a part of a week—by the number of days in the part of the week.
 (7) Where salary or wages for a week or part of a week is or are paid by an employer in 2 or more separate amounts, all the amounts shall, for the purposes of this section, be aggregated, and the employer may make the deduction wholly from one amount or partly from 2 or more amounts.
 (8) For the purposes of subsections (4) and (4B), the amount of any salary or wages shall be taken to be the amount of the salary or wages after amounts (if any) that are required to be withheld from the salary or wages under Part 2‑5 in Schedule 1 to the Taxation Administration Act 1953 have been withheld.
 (9) Subsection (1) has, and is taken to have had, no effect to the extent (if any) that it is inconsistent with paragraph 72(iii) or 103(iii) of the Constitution.