PAYROLL TAX ACT 2007 - SECT 60
Limitation on local government exemptions
PAYROLL TAX ACT 2007 - SECT 60
Limitation on local government exemptions
60 Limitation on local government exemptions
(1) An exemption under this Division does not apply to wagespaid or payable
for or in connection with--
(a) any of the activities referred to in
subsection (2), or
(b) the construction of any buildings or works, or the
installation of plant, machinery or equipment for use in any of the activities
referred to in subsection (2).
(2) Subsection (1) applies to the following
activities--