Northern Territory Numbered Acts

PAYROLL TAX ACT 2009 (NO 18 OF 2009) - SECT 14

    (1)     For this Act, wages include a fringe benefit.

    (2)     Subsection (1) does not apply to benefits that are exempt benefits for the FBTA Act (other than deposits to the Superannuation Holding Accounts Special Account within the meaning of the Small Superannuation Accounts Act 1995 (Cth)).