46 Wages paid by or to third parties 45 47 Agreement etc. to reduce or avoid liability to payroll tax 47 Part 4—Exemptions 49 Division 1—Non-profit organisations 49 48 Non-profit organisations 49 Division 2—Education and training 50 49 Schools and educational services and training 50 50 Community Development Employment Project 50 Division 3—Health care service providers 51 51 Health care service providers 51 52 Division not to limit other exemptions 51 Division 4—Maternity and adoption leave 51 53 Maternity and adoption leave 51 54 Administrative requirements for exemption 53 Division 5—Volunteer firefighters and emergency service volunteers 53 55 Volunteer firefighters 53 56 Emergency service volunteers 54 57 Limitation of exemption 54 Division 6—Local government 54 58 Municipal councils 54 59 Local government business entities 54 60 Limitation on local government exemptions 55 Division 7—Other government and defence 56 61 State Governors 56 62 Defence personnel 56 63 War Graves Commission 56 Division 8—Foreign government representatives and international agencies 56 64 Consular and non-diplomatic representatives 56 65 Trade commissioners 56 66 Australian–American Fulbright Commission 56 Division 9—Services outside Australia 57 66A Wages paid or payable for or in relation to services performed in other countries 57
46 Wages paid by or to third parties 45 47 Agreement etc. to reduce or avoid liability to payroll tax 47 Part 4—Exemptions 49 Division 1—Non-profit organisations 49 48 Non-profit organisations 49 Division 2—Education and training 50 49 Schools and educational services and training 50 50 Community Development Employment Project 50 Division 3—Health care service providers 51 51 Health care service providers 51 52 Division not to limit other exemptions 51 Division 4—Maternity and adoption leave 51 53 Maternity and adoption leave 51 54 Administrative requirements for exemption 53 Division 5—Volunteer firefighters and emergency service volunteers 53 55 Volunteer firefighters 53 56 Emergency service volunteers 54 57 Limitation of exemption 54 Division 6—Local government 54 58 Municipal councils 54 59 Local government business entities 54 60 Limitation on local government exemptions 55 Division 7—Other government and defence 56 61 State Governors 56 62 Defence personnel 56 63 War Graves Commission 56 Division 8—Foreign government representatives and international agencies 56 64 Consular and non-diplomatic representatives 56 65 Trade commissioners 56 66 Australian–American Fulbright Commission 56 Division 9—Services outside Australia 57 66A Wages paid or payable for or in relation to services performed in other countries 57
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