20BRelocating or replacing employees with resident employees on

20B Relocating or replacing employees with resident employees on or after 1 May 2018 (1) Wages are exempt wages if: (b) the resident employee was an employee of the employer on 30 April 2018; and (c) the resident employee formerly resided outside the Territory but relocated to a principal place of residence in the Territory on or after 1 May 2018 and before 1 July 2021. Example for subclause (1) A fly-in fly-out employee relocates to the Territory on 1 September 2018. The employer can claim the exemption, regardless of the baseline count. (2) Wages are exempt wages if: (b) the resident employee was hired on or after 1 May 2018 and before 1 July 2021; and (c) the resident employee was hired to replace a former employee whose principal place of residence was outside the Territory; and (d) the former employee was an employee of the employer on 30 April 2018; and

Payroll Tax Act 2009 84 (e) the replacement occurred within 6 months of when the former employee ceased to be an employee. Example for subclause (2) A fly-in fly-out employee, hired before 1 May 2018, ceases to be employed. The position is filled within 6 months by a new employee who lives in the Territory. The employer can claim an exemption, regardless of the baseline count.