Payroll Tax Act 2007

An exemption under this Division does not apply to wages paid or payable for or in connection with—

any of the activities referred to in subsection (2); or

the construction of any buildings or works, or the installation of plant, machinery or equipment for use in any of the activities referred to in subsection (2).

Subsection (1) applies to the following activities—

the supply of electricity or gas;

water supply;

sewerage;

the conduct of—

abattoirs;

public markets;

parking stations;

cemeteries or crematoria;

hostels;

an activity prescribed by the regulations;

an activity specified in Schedule 2.