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Payroll Tax Act 2009
56Emergency service volunteers
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56 Emergency service volunteers 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: (a) was engaging in activities as a volunteer member as defined in section 8 of the Emergency Management Act 1996; or
Payroll Tax Act 2009 40 (b) attends an incident as defined in section 3(1) of the Fire and Emergency Act 1996 as a volunteer member under that Act.