Northern Territory Numbered Acts

PAYROLL TAX ACT 2009 (NO 18 OF 2009) - 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 the employee was taking part in bushfire fighting activities:

    (a)     as a volunteer member as defined in section 3(1) of the Fire and Emergency Act ; or

    (b)     as a member of a volunteer bushfire brigade established under section 56 of the Bushfires Act ; or

    (c)     as authorised by a fire control officer or fire warden under the Bushfires Act .