The wages you pay may be exempt from payroll tax if you are one of these organisations:
- Non-profit organisation,
- Public benevolent institution,
- Religious institution,
- Non-profit non-government school,
- Municipality (other than wages paid or payable in connection with specified business activities such as the supply of water or electricity),
- State school council within the meaning of the Education and Training Reform Act 2006,
- Healthcare service provider (that is, a public hospital, non-profit hospital, denominational hospital, public health service, registered community health centre, multi-purpose service, ambulance service and the Victorian Institute of Forensic Mental Health) for wages paid for work ordinarily performed in connection with the conduct of the healthcare service provider.
Your exemption application must:
- Be in writing,
- Include supporting documentation, and
- Include a contact name, phone number and address.
A payroll tax exemption cannot be requested through PTX Express.
Prepare your application
Your application must be in writing and:
- State that you are seeking an exemption under Part 4 of the Payroll Tax Act 2007,
- Indicate the type of exempt organisation you are, for example, a healthcare provider,
- Outline other information to indicate that your organisation should be exempt, for example, details of services provided and activities undertaken,
- Detail prior exemptions granted by us. You must advise us if there have been changes to your constitution or activities since the last approval and if so, provide new documentation,
- Include a contact name, phone number and address, and
- Be signed by a representative of the organisation.
New applications for an exemption must also include these documents, as applicable:
- A copy of the constitution detailing statement of purposes, aims, objectives, wind-up clause, and rules,
- Any promotional material, for example, pamphlets and brochures,
- Financial statements for the current and previous financial years,
- Any relevant information on exemptions granted by other state or commonwealth jurisdictions.
Submit your application
Submit your written application using one of the following methods:
Scan your application and documents and email to firstname.lastname@example.org with the subject line: Payroll tax exemption.
Send your letter and documents to:
State Revenue Office
GPO Box 1641
MELBOURNE VIC 3001
- Assess your application based on the information provided to us at the time of submission,
- Contact you if additional information is required to assess your eligibility, and
- Advise you in writing of the decision.