New South Wales Consolidated Acts

PAYROLL TAX ACT 2007 - SECT 51

51 Health care service providers

(1) Subject to subsection (2), wages paid or payable by a health care service provider are exempt wages.

(2) The wages must be paid or payable--

(a) for work of a kind ordinarily performed in connection with the conduct of a health care service provider, and

(b) to a person engaged exclusively in that kind of work.

(3) For the purposes of this section,
"health care service provider" has the meaning given in Division 2 of Part 3 of Schedule 2.