Corporations Regulations 2001
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Hide history noteFor the definition of base salary in section 9 of the Act, the matters specified in the following table are base salary.
| Item | Matter | |
| 1 | The components of a short-term employee benefit that: | |
| (a) | are not dependent on the satisfaction of a performance condition; and | |
| (b) | are specified in paragraphs (a), (c) and (d) of column 3 of item 6 in the table in subregulation 2M.3.03(1) ; and | |
| (c) | are paid during the relevant period | |
| 2 | A superannuation contribution that: | |
| (a) | is not dependent on the satisfaction of a performance condition; and | |
| (b) | is paid during the relevant period | |
| 3 | A share-based payment that: | |
| (a) | is not dependent on the satisfaction of a performance condition; and | |
| (b) | is specified in column 3 of item 11 in the table in subregulation 2M.3.03(1) ; and | |
| (c) | is paid during the relevant period | |
| 4 | A liability or prospective liability to pay tax in respect of a fringe benefit taxable amount under: | |
| (a) | the Fringe Benefits Tax Assessment Act 1986 ; or | |
| (b) | the Fringe Benefits Tax Act 1986 ; | |
| that relates to the provision of a matter specified in item 1, 2 or 3 |
(a) if a person has held an office in relation to a company:
(i) throughout a period of more than 12 months; or
the relevant period for that person is the last 12 months of that period or the last 12 months of the total period; and
(ii) throughout a number of periods of more than 12 months in total;
(b) if a person has held an office in relation to a company:
(i) throughout a period of 12 months or less; or
the relevant period for that person is that period or the total period.
(ii) throughout a number of periods of 12 months or less in total;
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