NSWIn ForceAct
Payroll Tax Act 2007
55Volunteer firefighters
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#### 55 Volunteer firefighters
55 Volunteer firefighters
> Subject to section 57, wages are exempt wages if they are paid or payable to an employee in respect of any period when he or she was taking part in bushfire fighting activities as a volunteer member of a rural fire brigade under the [Rural Fires Act 1997](/view/html/inforce/current/act-1997-065).