Tasmanian Consolidated Acts

PAYROLL TAX ACT 2008 - SECT 51

      (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.