60Limitation on local government exemptions

60 Limitation on local government exemptions An exemption under this Division does not apply to wages paid or payable for or in connection with: (a) activities prescribed by regulation; or (b) the construction of any buildings or works, or the installation of plant, machinery or equipment for use in any of the activities.

Payroll Tax Act 2009 41 Division 7 Other government and defence 61 State Governors Wages paid or payable by the Governor of a State are exempt 62 Defence personnel Wages are exempt wages if they are paid or payable to an employee in respect of any period when the employee was on leave from employment because of being a member of: (a) the Australian Defence Force; or (b) the armed forces of any part of the Commonwealth of Nations.