Skip to main content
BR Prd 06/03
07 Jul 2006
7 July 2006 to 6 July 2009

Provision of childcare services to employees

Westpac Banking Corporation

Under this ruling, the amount of the reduction in salary agreed to by the employees pursuant to the salary reduction agreement, the childcare services supplied, and the payments under the management agreement, are not income of those employees, not "salary or wages", "extra pay" or a "withholding payment", and not "source deduction payments".