Payroll Tax Act 2009
55Volunteer firefighters
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55 Volunteer firefighters Subject to section 57, wages are exempt wages if they are paid or payable to an employee in respect of any period when the employee was taking part in bushfire fighting activities: (a) as a volunteer member as defined in section 3(1) of the Fire and Emergency Act 1996; or (b) as a member of a volunteer bushfire brigade established under section 54 of the Bushfires Management Act 2016; or (c) as authorised by a fire control officer or fire warden under the Bushfires Management Act 2016.