With the TSMIT recently rising to $70,000 per annum the question usually is what can be included in the $70,000.  

The TSMIT is not restricted to ordinary working hours which make up a workers standard 38 hour week.  The Regulations make not reference to the 38 hour week.

Annual earnings can include an overtime component (which must be reasonable) and penalty rates.  For instance a workers employment contract could include the need to work reasonable overtime as appropriate overtime rates and this can be included in the $70,000.00.  

The contract of employment must guarantee at least $70,000 per annum but this can include reasonable overtime and penalty rates is appropriate.

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