of any period when he or she was engaging in emergency activities within the meaning of the as a Emergency Management Act 1986 volunteer emergency worker within the meaning of that Act. 57 Limitation of exemption An exemption under this Division does not apply to wages paid or payable as recreation leave, annual leave, long service leave or sick leave. Division 6—Local government 58 Municipal councils Subject to section 60, wages are exempt wages if they are paid or payable by— (a) a municipal council; or (b) a union or partnership of which all the members are municipal councils. 59 Local government business entities (1) Subject to section 60, wages are exempt wages if they are paid or payable— (a) by a wholly-owned subsidiary (within the meaning of the Corporations Act) of a municipal council; and (b) to a person for or in connection with an activity that is conducted for the council under a written arrangement between the subsidiary and the council. (2) The written arrangement referred to in subsection (1)(b) must include a provision for the payment by the subsidiary to the council of an amount approximately equivalent to the amount of tax that would be payable by the subsidiary under this Act but for the exemption. 60 Limitation on local government exemptions
of any period when he or she was engaging in emergency activities within the meaning of the Emergency Management Act 1986 as a volunteer emergency worker within the meaning of that Act. 57 Limitation of exemption An exemption under this Division does not apply to wages paid or payable as recreation leave, annual leave, long service leave or sick leave. Division 6—Local government 58 Municipal councils Subject to section 60, wages are exempt wages if they are paid or payable by— (a) a municipal council; or (b) a union or partnership of which all the members are municipal councils. 59 Local government business entities (1) Subject to section 60, wages are exempt wages if they are paid or payable— (a) by a wholly-owned subsidiary (within the meaning of the Corporations Act) of a municipal council; and (b) to a person for or in connection with an activity that is conducted for the council under a written arrangement between the subsidiary and the council. (2) The written arrangement referred to in subsection (1)(b) must include a provision for the payment by the subsidiary to the council of an amount approximately equivalent to the amount of tax that would be payable by the subsidiary under this Act but for the exemption. 60 Limitation on local government exemptions
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