Northern Territory Numbered Acts

PAYROLL TAX ACT 2009 (NO 18 OF 2009) - SECT 56

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:

    (a)     was engaging in activities as a volunteer member as defined in section 4 of the Disasters Act ; or

    (b)     attends an incident as defined in section 3(1) of the Fire and Emergency Act as a volunteer member under that Act.