New South Wales Consolidated Acts

PAYROLL TAX ACT 2007 - SECT 66EA

66EA Wages funded by Commonwealth Aged Care Workforce Bonus Grant Opportunity

(1) Wages paid or payable on or after 1 February 2022 are exempt wages to the extent that they are funded by a payment (an
"Aged Care Workforce Bonus payment" ) made under the program established by the Commonwealth and known as the Aged Care Workforce Bonus Grant Opportunity.

(2) An overpayment of Aged Care Workforce Bonus payments is to be disregarded in calculating the amount of Aged Care Workforce Bonus payments for the purposes of subsection (1).