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Payments to employees who are absent from work to volunteer as firefighters, respond to other emergencies or as a result of activities related to membership of the defence forces are exempt from payroll tax. Examples include the CFA, SES, Red Cross, Life Saving Victoria, and Army Reserves.

The exemption does not apply in situations where the employee is involved in these activities while on official leave, such as annual leave or long service leave.

To receive this exemption, you need to prove, for example via a letter or statement from the relevant service, that wages were paid for a period where an employee was undertaking emergency services or defence force duty.