When and where are wages paid?
Wages are taken to be paid when:
a) cash, a cheque, money order or any other type of payment or promissory note is sent or given by an employer to any person or agent of a person in Australia, or
b) an instruction is given by an employer for the crediting of an account of any person or agent of a person at any place in Australia.
Those wages are deemed to have been paid at that place or paid when the instrument was sent, or given, or when the account is credited in accordance with the instruction.
Last updated: 09-May-2008
