Tasmanian Consolidated Acts

PAYROLL TAX ACT 2008 - SECT 56

      (1) Subject to section 57, wages are exempt wages if they are paid or payable to an employee in respect of any period when he or she was engaging in emergency management or rescue and retrieval operations as a volunteer emergency management worker.

      (2) For the purposes of subsection (1) –

"emergency management" has the same meaning as in the Emergency Management Act 2006;

"rescue and retrieval operation" has the same meaning as in the Emergency Management Act 2006;

"volunteer emergency management worker" has the same meaning as in section 56 of the Emergency Management Act 2006.