Organisations exempt from payroll tax

Exemption categories

Your organisation may be exempt from payroll tax if it is a:

• non-profit organisation whose whole or dominant purpose is charitable, benevolent, philanthropic or patriotic
• public benevolent institution
• religious institution
• municipality (other than wages paid or payable for specified business activities such as the supply of water or electricity)
• government school council within the meaning of the Education and Training Reform Act 2006
• non-profit school declared in accordance with Clause 14(1) of Schedule 2 of the Payroll Tax Act 2007
• non-profit educational services provider that provides educational services in connection with the curriculum of a declared school. This is defined in Clause 15 of Schedule 2 of the Payroll Tax Act 2007
• healthcare service provider scheduled or declared under the Health Services Act 1988, being a:
  • public hospital
  • non-profit hospital
  • denominational hospital
  • public health service
  • registered community health centre
  • multi-purpose service
  • ambulance service
  • Victorian Institute of Forensic Mental Health. 

Apply for an exemption

If your organisation meets one of the above criteria, you can apply for a payroll tax exemption.