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This ruling has ceased

 


archive-PT-054

The purpose of this ruling is to explain the operation of the exemption under section 3C(1)(d) of the Pay-roll Tax Act 1971 concerning contracts where the provision of labour is ancillary to the provision of materials and/or equipment.
Issue Date: 30 September 1993
Ceased on 4 January 2006
Replaced by PT.123