9HB
CurrentGST excluded from wages
Part 2Liability and assessment
Division 2AWages
Subdivision 8Miscellaneous provisions
9HB GST excluded from wages
(1)
If wages paid or payable to a person relate to a supply on which the person is liable to pay GST, the amount or value of the wages is reduced by the amount of GST payable by the person in respect of the services to which the wages relate.
(2)
Subsection (1) does not apply in respect of the value of wages comprising a fringe benefit.
[Section 9HB inserted: No. 15 of 2010 s. 7.]
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