South Australian Consolidated Regulations South Australian Consolidated Regulations4—Definition of voluntary basis
(1) A person works on
a voluntary basis for the purposes of the definition
of "voluntary basis" in section 3 of the Act if the person is remunerated
within the following limits:
(a) the
person is reimbursed for any expenses incurred during the course of carrying
out the work;
(b) the
person is given a true honorarium in respect of the work.
(2) In this
regulation—
"true honorarium" means a monetary gift made to a person in recognition of the
person's work as a volunteer.
Note—
It follows that a true honorarium is not—
(a)
subject to pay-as-you-go withholding or instalment tax; or
(b) paid
as a consequence of the person's employment; or
(c)
legally required to be paid to the person; or
(d) an
amount that is relied on or expected by the person as a source of income.