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This ruling clarifies the requirements that employment agents need to satisfy in order to claim their entitlement to an exemption under s40(2) of the Payroll Tax Act 2007 on the wages paid to their on-hired workers to clients that are exempt under Part 4 of the Act.

To qualify for this exemption, employment agents are required to obtain a written declaration from their client.

Issue date: July 2011
Replaces: PTA-026