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Payroll Tax Act 2007
60Limitation on local government exemptions
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#### 60 Limitation on local government exemptions
60 Limitation on local government exemptions
> > (1) An exemption under this Division does not apply to wages paid or payable for or in connection with—
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> > > (a) any of the activities referred to in subsection (2), or
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> > > (b) the construction of any buildings or works, or the installation of plant, machinery or equipment for use in any of the activities referred to in subsection (2).
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> > (2) Subsection (1) applies to the following activities—
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> > > (a) the supply of electricity or gas,
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> > > (b) water supply,
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> > > (c) sewerage,
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> > > (d) the conduct of—
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> > > > (i) abattoirs,
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> > > > (ii) public markets,
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> > > > (iii) parking stations,
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> > > > (iv) cemeteries or crematoria,
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> > > > (v) hostels,
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> > > > (vi) an activity prescribed by the regulations,
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> > > (e) an activity specified in Schedule 2.