NSWIn ForceAct
Payroll Tax Act 2007
62Defence personnel
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#### 62 Defence personnel
62 Defence personnel
> Wages are exempt wages if they are paid or payable to an employee in respect of any period when he or she was on leave from employment because of being a member of—
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> > (a) the Defence Force of the Commonwealth, or
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> > (b) the armed forces of any part of the Commonwealth of Nations.