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Payroll Tax Act 2009
51Health care service providers
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51 Health care service providers (1) Subject to subsection (2), wages paid or payable by a health care service provider are exempt wages. (2) The wages must be paid or payable: (a) for work of a kind ordinarily performed in connection with the conduct of a health care service provider; and (b) to a person engaged exclusively in that kind of work. (3) For this section, health care service provider has the meaning given in Schedule 2, Part 4, Division 2.