QLDIn ForceAct
Payroll Tax Act 1971
sec.15AExemption for services performed or rendered entirely in another country
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### sec.15A Exemption for services performed or rendered entirely in another country
The wages liable to payroll tax and the mental health levy under this Act do not include wages paid or payable by an employer for an employee for services performed or rendered entirely in another country for a continuous period of more than 6 months after wages were first paid for the employee for the services.
s 15A ins 2010 No. 11 s 100
amd 2022 No. 30 s 30