Payroll tax exemption for schools
PTA-032
This ruling explains the operation of the payroll tax exemption in Victoria for wages paid by certain schools, colleges and educational service providers.
Legislative amendments to the payroll tax exemption for schools will take effect from 1 July 2024. Accordingly, this revenue ruling will cease on 30 June 2024. A new revenue ruling is under development to take effect from 1 July 2024.
Issue date: June 2008
Replaces: PT-109
Ceases: 30 June 2024