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This ruling has ceased




This ruling explains the meaning of the term "exclusively" in s48(2)(b) of the Payroll Tax Act 2007 and clarifies the payroll tax treatment of wages paid to employees engaged in commercial activities and those engaged to perform both charitable and non-charitable functions of a charitable body.

Issue date: July 2007
Replaces: PT-125
Ceased: 1 July 2007 

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