The Victorian Farmers Federation (VFF) had requested an exemption from payroll tax under s.48(1) of the Act on the basis that the wages were paid or payable by the VFF as a non-profit organisation having as its whole or dominant purpose a charitable purpose.
By order dated 9 January 2017, the Tribunal confirmed the Commissioner's determination and concluded that VFF is not a charity within the meaning of s.48 of the Act.
