Taxation Laws Amendment Act (No. 2) 1995 (169 of 1995)

Schedule 4   SUPERANNUATION GUARANTEE

Part 3   LOCAL GOVERNMENT COUNCILLORS

Division 2   Superannuation Industry (Supervision) Act 1993

13   After section 15

Insert:

Definitions of employee and employer

"15A.(1) Subject to this section, in this Act, employee and employer

have their ordinary meaning. However, for the purposes of this Act,

subsections (2) to (10):

(a) expand the meaning of those terms; and

(b) make particular provision to avoid doubt as to the status of

certain persons.

"(2) 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.

"(3) If a person works under a contract that is wholly or

principally for the labour of the person, the person is an employee of

the other party to the contract.

"(4) A member of the Parliament of the Commonwealth is an employee

of the Commonwealth.

"(5) A member of the Parliament of a State is an employee of the

State.

"(6) A member of the Legislative Assembly for the Australian Capital

Territory is an employee of the Australian Capital Territory.

"(7) A member of the Legislative Assembly of the Northern Territory

is an employee of the Northern Territory.

"(8) For the purposes of this Act:

(a) a person who is paid to perform or present, or to participate in

the performance or presentation of, any music, play, dance,

entertainment, sport, display or promotional activity or any similar

activity involving the exercise of intellectual, artistic, musical,

physical or other personal skills is an employee of the person liable

to make the payment; and

(b) a person who is paid to provide services in connection with an

activity referred to in paragraph (a) is an employee of the person

liable to make the payment; and

(c) a person who is paid to perform services in, or in connection

with, the making of any film, tape or disc or of any television or

radio broadcast is an employee of the person liable to make the

payment.

"(9) Subject to subsection (10), a person who:

(a) holds, or performs the duties of, an appointment, office or

position under the Constitution or under a law of the Commonwealth, of

a State or of a Territory; or

(b) is otherwise in the service of the Commonwealth, of a State or

of a Territory (including service as a member of the Defence Force or

as a member of a police force);

is an employee of the Commonwealth, the State or the Territory, as the

case requires.

"(10) A person who holds office as a member of a local government

council is an employee of the council.".