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.
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Prepare your application
Your application must be in writing and:
- State your Australian Business Number (ABN).
- State that you are seeking an exemption under Part 4 of the Payroll Tax Act 2007.
- Indicate the type of exempt organisation you are.
- Detail prior exemptions granted by us, if any. This includes exemptions provided under other revenue lines. For example, a land tax exemption.
- 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.
- 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.
- Detail any relevant information on exemptions granted by other state or commonwealth jurisdictions.
- Include a contact name, phone number, postal address and email address.
- Be signed by a representative of the organisation.
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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 3001A payroll tax exemption cannot be requested through PTX Express.
Next Steps
We will:
- Assess your application based on the information provided to us at the time of submission.
- Contact you if we need additional information to assess your eligibility.
- Advise you in writing of the decision.
Last modified: 27 June 2024
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