20DOther conditions

20D Other conditions (1) The exemptions under this Division are available only in respect of wages paid or payable during the 2-year period beginning on the date the resident employee's wages first became eligible for the exemption. Example for subclause (1) If a resident employee is hired on 1 September 2018 and the wages are eligible for the exemption, the exemption is available only until 31 August 2020. (2) The exemptions under this Division apply in relation to: (a) a full-time employee; and (b) a part-time employee; and (c) a person taken to be an employee under Part 3, Division 7 of

Payroll Tax Act 2009 85 (3) The exemptions under this Division do not apply in relation to: (a) a casual employee; or (b) a person taken to be an employee under Part 3, Division 8 of