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Australian Revenue Offices
A B C D E F G I L M N O P Q R S T U V W
Term/Acronym Definition
MV

Motor Vehicle

make-up pay

If an employee receives a workers’ compensation payment that is less than their normal wages, the amount that an employer pays to make up the difference is called ‘make-up’ pay. This is a taxable amount. (referred to as top-up payments in WA.)

maternity, parental, adoption and surrogacy leave

Leave given to an employee in connection with the pregnancy or birth of a child.

month

the month of January, February, March, April, May, June, July, August, September, October, November and December.

motor vehicle allowance

An allowance paid or payable to an employee to compensate them for any business use of his or her own private vehicle. 

(See Exempt Rate – Motor vehicle allowance)