Exemptions
- Exemption 1 - labour ancillary to supply of goods
- Exemption 2 - services not normally required
- Exemption 3 - services of a type ordinarily required for less than 180 days
- Exemption 4 - services do not exceed 90 days in a year
- Exemption 5 - Chief Commissioner satisfied that contractor services the general public
- Exemption 6 - contractor engages labour
- Exemption 7 - owner drivers
- Exemption 8 - insurance agents
- Exemption 9 - direct selling agents
Last updated: 01-Jul-2009