Section 4

In this Act, unless the context otherwise requires —“cash” includes notes, cheques or any commercial equivalent of money in any currency;“Comptroller” means the Comptroller of Income Tax appointed under section 3(1) of the Income Tax Act 1947 and includes a Deputy Comptroller so appointed;“employee”, in relation to a month, means an employee rendering in that month services wholly or partly in Singapore and an employee who is on leave during that month where such leave is attributable to services rendered wholly or partly in Singapore in any previous month and includes the director of a company and the holder of any other office, but does not include any domestic servant, gardener or driver, wholly and exclusively employed by an individual otherwise than in connection with his trade, business, profession or vocation;“employer” means any person who pays or is liable to pay any remuneration to an employee;“Minister” means the Minister charged with the responsibility for finance;“payroll” means the total remuneration paid by or on behalf of an employer to his employees in any month and includes a proportion of the civilian remuneration which an employer is liable to pay to his employees pursuant to section 24 of the Enlistment Act 1970;“remuneration” means any wages, salary, commission, bonuses, allowances (including a housing allowance or other like allowance) or other emoluments paid in cash by or on behalf of an employer to an employee, and includes any leave pay.