Apply for a payroll tax exemption
How to apply for an exemption from payroll tax.
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.
- A 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.
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Prepare your application
Your application must be in writing and include:
- Your Australian Business Number (ABN).
- That you are seeking an exemption under Part 4 of the Payroll Tax Act 2007.
- The type of exempt organisation you are.
- Any previous exemptions granted by us, such as a land tax exemption.
- A copy of your constitution detailing your statement of purposes, aims, objectives, wind-up clause and rules. Tell us if you have changed your constitution or activities since we approved any previous exemption (provide new documentation if so).
- Other information proving your organisation should be exempt. For example:
- details of your services and activities
- a link to your website
- promotional material, pamphlets and brochures.
- Any exemptions granted by other state or commonwealth jurisdictions.
- A contact name, phone number, postal address and email.
- A representative’s signature.
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Submit your application
Email
Scan your application and documents, then email them to technicaladvice@sro.vic.gov.au
Use the subject line: 'Payroll tax exemption and [your organisation's name]'.
Mail
Send your application and documents to:
Technical Advice
State Revenue Office
GPO Box 1641
Melbourne VIC 3001Payroll Tax Express
You cannot request a payroll tax exemption through Payroll Tax Express.
Next Steps
We will:
- Assess your application.
- Contact you if we need more information to assess your eligibility.
- Send you our decision in writing.
Last modified: 5 June 2025
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