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This ruling explains the operation of the exemption under s32(2)(b)(iii) of the Payroll Tax Act 2007 ("90-day exemption"). It also sets out a replacement method used to determine the application of the 90-day exemption where a principal encounters difficulty in determining the actual number of days that a contractor has rendered services in a financial year.

Issue date: May 2012
Replaces: PTA-035

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