Payroll Tax Act 2011
66AWages paid or payable in relation to services performed
Start here
Get a plain-English read of 66A
Turn the raw legal text into a practical explanation grounded in Payroll Tax Act 2011.
66A Wages paid or payable in relation to services performed in other countries Wages are exempt wages if they are paid or payable in relation to services performed by an employee entirely in 1 or more other countries for a continuous period of more than 6 months beginning on the day when wages were first paid or payable to the employee for the services. Division 4.10 Exemptions—other 66B Wages paid or payable to certain unemployed people Wages mentioned in schedule 2, part 2.7 are exempt wages. 66C Wages paid or payable from certain bank accounts Wages mentioned in schedule 2, part 2.8 are exempt wages. 66D Wages paid or payable by territory authority Wages mentioned in schedule 2, part 2.9 are exempt wages.
Interpretation—pt 5 Division 5.1