PAYROLL TAX ACT 2007 - SECT 51
Health care service providers
PAYROLL TAX ACT 2007 - SECT 51
Health care service providers
(1) Subject to subsection (2), wages paid or payable by a
health care service provider are exempt wages.
(2) The wages must be paid or
payable-- (a) for work of a kind ordinarily performed in connection with the
conduct of a health care service provider, and
(b) to a person engaged
exclusively in that kind of work.
(3) For the purposes of this section,
"health care service provider" has the meaning given in Division 2 of Part 3
of Schedule 2.
