People other than self - employed
(1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.
(2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).
Self - employed
(3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:
(a) the person (whether alone or with others); or
(b) an entity that is controlled by the person (whether alone or with others).
When a person controls an entity
(4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity's financial and operating policies.
PPL rules about what paid work is
(5) The PPL rules may prescribe what is, or is not, taken to be paid work.