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archive-PT-052

The purpose of this ruling is to explain the operation of the exemption under section 3C(1)(e)(iii) of the Pay-roll Tax Act 1971 and to outline an approved method of determining the application of the 90 day test. Section (3)1)(e)(iii) provides for certain contractors to be deemed employees and for payments to those contractors to be treated as wages for the purposes of pay-roll tax.

 

Issue Date: 30 September 1993
Replaced by: PT.119