South Australian Numbered Acts

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PAYROLL TAX (NEXUS) AMENDMENT ACT 2010 (NO 4 OF 2010) - SECT 11

11—Insertion of Part 4 Division 9

After section 66 insert:

Division 9—Services outside Australia

66A—Wages paid or payable for or in relation to services performed in other countries

Wages are exempt wages if they are paid or payable for or in relation to services performed by an employee wholly in 1 or more other countries for a continuous period of more than 6 months beginning on the day on which wages were first paid or payable to that employee for the services so performed.



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