Small Superannuation Accounts Act 1995
SCHEDULE
A person who is entitled to payment for the performance of duties as a member of the executive body (whether described as the board of directors or otherwise) of a body corporate is, in relation to those duties, an employee of the body corporate.
Section 4
EMPLOYEES AND EMPLOYERS
2 2 Company directorsA person who is entitled to payment for the performance of duties as a member of the executive body (whether described as the board of directors or otherwise) of a body corporate is, in relation to those duties, an employee of the body corporate.
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