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Apply for a payroll tax exemption

The wages you pay may be exempt from payroll tax if you are one of these organisations:

  • A non-profit organisation with a charitable, benevolent, philanthropic or patriotic purpose as its whole or dominant purpose.
  • A public benevolent institution.
  • A religious institution.
  • A municipality (other than wages paid or payable in connection with specified business activities such as the supply of water or electricity).
  • A government school council within the meaning of the Education and Training Reform Act 2006.
  • A non-profit school declared in accordance with Clause 14(1) of Schedule 2 of the Payroll Tax Act 2007.
  • A non-profit educational services provider that provides educational services in connection with the curriculum of a declared school as 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.

  1. Prepare your application

    Your application must be in writing and:

    1. State your Australian Business Number (ABN).
    2. State that you are seeking an exemption under Part 4 of the Payroll Tax Act 2007.
    3. Indicate the type of exempt organisation you are.
    4. Detail prior exemptions granted by us, if any. This includes exemptions provided under other revenue lines. For example, a land tax exemption.
    5. Include a copy of the constitution detailing statement of purposes, aims, objectives, wind-up clause, and rules. You must advise us if there have been changes to your constitution or activities since any previous exemption approval (if applicable) and if so, provide new documentation.
    6. Provide other information to indicate that your organisation should be exempt. For example: 
      • details of services provided and activities undertaken
      • a link to your organisation's website
      • any promotional material, pamphlets and brochures.
    7. Detail any relevant information on exemptions granted by other state or commonwealth jurisdictions.
    8. Include a contact name, phone number, postal address and email address.
    9. Be signed by a representative of the organisation.

  2. Submit your application

    Submit your written application using either email or post:

    EMAIL

    After scanning your application and documents, email them to technicaladvice@sro.vic.gov.au with the subject line: 'Payroll tax exemption and [your organisation's name]'. This will help us deal with your matter more efficiently. 

    MAIL

    Send your application and documents to:

    Technical Advice
    State Revenue Office
    GPO Box 1641
    Melbourne VIC 3001

    A payroll tax exemption cannot be requested through PTX Express.

Next Steps

We will:

  1. Assess your application based on the information provided to us at the time of submission.
  2. Contact you if we need additional information to assess your eligibility.
  3. Advise you in writing of the decision.
Last modified: 27 June 2024

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