PAYROLL TAX ACT 2007 - SECT 55 Volunteer firefighters

PAYROLL TAX ACT 2007 - SECT 55

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 taking part in bushfire fighting activities as a volunteer officer or member of a brigade within the meaning of the Country Fire Authority Act 1958 .