Requirement to deal with tips, gratuities and service charges Section 10: General Interpretation
Section 27X(1) defines the terms "customer" and "place of business". A customer is a person who is provided with services by the relevant employer and a "place of business" is a location where the employer’s business is carried out. That location may or may not be premises belonging to the employer. Section 27X(2) provides that where a tip is attributable to one place of business but is paid at a different place of business then the legislation applies to the tip only in relation to the place of business to which the tip was attributable. Section 27X(3) provides that where an employer-received tip or a worker-receiver tip is neither paid at, nor otherwise attributable to, a place of business of the employer, Part 2B applies as if the tip was attributable to a place of business of the employer and all workers of the employer were at that place of business. If subsection (3) applies to two or more employer-received or worker-received tips, all tips are attributable to the same place of business of the employer. This provision prevents an employer from arguing that, because it is not clear whether or to what extent qualifying tips are attributable to a particular place of business, the obligations to allocate qualifying tips, and to do so fairly, do not apply at all.
	Section 27X(5) defines when an employer and a person are to be treated as associated. An employer and a person are associated if either is a company of which the other, directly or indirectly, has control, or if both the employer and person are companies of which a third person, directly or indirectly, has control.