Australian Capital Territory Repealed Acts

This legislation has been repealed.

PAYROLL TAX ACT 1987 (REPEALED) - SECT 2F

    (1)     For this Act, the following are exempt wages :

        (a)     wages that are paid or payable for or in relation to services performed by a person entirely in another country for a continuous period of more than 6 months beginning on the day when wages are first paid or payable to the person for the services;

        (b)     wages paid or payable in relation to any period when an employee takes part in activities under the Emergencies Act 2004 as—

              (i)     a volunteer member of the rural fire service; or

              (ii)     a volunteer member of the SES; or

              (iii)     a volunteer member of a community fire unit; or

              (iv)     a casual volunteer; or

              (v)     an emergency services support volunteer;

        (c)     wages declared by the Minister to be exempt wages for section 2D.

    (2)     However, wages mentioned in subsection (1) (b) that are paid or payable as annual leave, long service leave or sick leave are not exempt wages.

    (3)     A declaration is a disallowable instrument.

Note     A disallowable instrument must be notified, and presented to the Legislative Assembly, under the Legislation Act.