Term Definition
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 leave

Maternity leave is leave given to a female employee in connection with her pregnancy or the birth of a child.


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)