Payroll tax charitable exemption - Meaning of exclusively
The purpose of this Revenue Ruling is to explain the meaning of the term 'exclusively' in section 48(2)(b) of the Payroll Tax Act 2007 and clarify 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