PAYROLL TAX ACT 2007 - SECT 51 Health care service providers

PAYROLL TAX ACT 2007 - 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.