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Payroll Tax Act 2007
51Health care service providers
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51 Health care service providers
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.