Payroll Tax Act 2011
57Limitation of exemption
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57 Limitation of exemption An exemption under this division does not apply to wages paid or payable as recreation leave, annual leave, long service leave or sick leave. Division 4.7 Governor-General and defence 61 Governor-General Wages paid or payable by the Governor-General are exempt wages. 62 Defence personnel in relation to any period when the employee was on leave from employment because of being a member of— (a) the Defence Force; or (b) an armed force of a Commonwealth country. Division 4.8 Foreign government representatives