PAYROLL TAX ACT 2007 - SECT 62 Defence personnel

PAYROLL TAX ACT 2007 - SECT 62

Wages are exempt wages if they are paid or payable to an employee in respect of any period when he or she was on leave from employment because of being a member of—

        (a)     the Defence Force of the Commonwealth; or

        (b)     the armed forces of any part of the Commonwealth of Nations.