Payroll Tax Act 2007

Subject to section 60, wages are exempt wages if they are paid or payable—

by a wholly-owned subsidiary of a council or of 2 or more councils, and

to a person for or in connection with an activity that is conducted for the council or councils under a written arrangement between the subsidiary and the council or councils.

The written arrangement referred to in subsection (1) (b) must include a provision for the payment by the subsidiary to the council or councils of an amount approximately equivalent to the amount of tax that would be payable by the subsidiary under this Act but for the exemption.

In this section—

In this section, a reference to a wholly-owned subsidiary of 2 or more councils is a reference to a body corporate that, if the councils were a single council, would be a wholly-owned subsidiary of the single council.