Certain organisations may be eligible for a payroll tax exemption.
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.
