Victorian Repealed Acts Victorian Repealed ActsThis legislation has been repealed.
Exemption from pay-roll tax
10. Exemption from pay-roll tax
(1) The wages liable to pay-roll tax under this Act do not include wages paid
or payable-
(a) by the Governor of a State;
(b) by a religious institution to a person during a period in respect of
which the institution satisfies the Commissioner that the person is
engaged exclusively in religious work of the religious institution;
(ba) by a public benevolent institution to a person during a period in
respect of which the institution satisfies the Commissioner that the
person is engaged exclusively in work of the institution of a public
benevolent nature;
(bb) by a charitable body (other than a school or educational institution
or an instrumentality of the State) to a person during a period in
respect of which the body satisfies the Commissioner that the person
is engaged exclusively in work of the body of a charitable nature;
(bc) by any of the following bodies to a person during a period in respect
of which the body satisfies the Commissioner that the person is
engaged exclusively in work of the body of a kind ordinarily performed
in connection with the conduct of the body-
(i) an ambulance service;
(ii) a community health centre;
(iii) a denominational hospital;
(iv) a multi-purpose service;
(v) a public health service;
(vi) a public hospital;
(vii) the Victorian Institute of Forensic Mental Health established by
section 117B of the Mental Health Act 1986;
(bd) by a public hospital within the meaning of paragraph (bc) as in force
immediately before the commencement of section 14(1) of the State
Taxation Legislation (Miscellaneous Amendments) Act 2006, being wages
referred to in that paragraph;
(c) by a hospital which is carried on by a body corporate, society or
association otherwise than for the purpose of profit or gain to the
individual members of the body corporate, society or association,
being wages paid or payable to a person during a period in respect of
which the hospital satisfies the Commissioner that the person is
engaged exclusively in work of the hospital of a kind ordinarily
performed in connexion with the conduct of hospitals;
(ca) by a school council within the meaning of the Education Act 1958;
(d) by a school that is-
(i) registered under Part III of the Education Act 1958; and
(ii) carried on by a person otherwise than for the purpose of profit or
gain to the person or the individual members of the person-
being wages paid or payable to a person in relation to the provision of
education within that school;
(da) by a school or college that-
(i) is carried on by a body corporate, society or association otherwise
than for the purpose of profit or gain to the individual members of
the body corporate, society or association and is not carried on by or
on behalf of the State of Victoria; and
(ii) provides education predominantly at or below the secondary level of
education and to students, the majority of whom are aged under 19
years of age; and
(iii) was in existence as such a school or college before 27 May 1997-
being wages paid or payable to a person in relation to the provision
of education at or below the secondary level of education;
(daa) by a school or college within the meaning of paragraph (da) as in
force immediately before the commencement of section 19(a) of the
State Taxation Legislation (Further Amendment) Act 2002, being wages
referred to in that paragraph;
(db) by a person who provides an educational service in connection with the
curriculum of a school referred to in paragraph (d) or a school or
college referred to in paragraph (da) or (daa) otherwise than for the
purpose of profit or gain to the person or the individual members of
the person, being wages paid or payable to a person in relation to the
provision of that service;
(e) by a municipal council or by any union or partnership of which all the
members are municipal councils except to the extent that those wages
are paid or payable-
(i) for or in connexion with; or
(ii) for or in connexion with the construction of any buildings or the
construction of any works or the installation of plant, machinery or
equipment for use in or in connexion with-
the supply of electricity or gas, water supply, sewerage, the conduct of
abattoirs, of public markets, of parking stations, of cemeteries, of
crematoriums or of hostels or of any other activity that is a prescribed
activity;
(f) to members of his official staff by-
(i) a consular or other representative (other than a diplomatic
representative) in Australia of any other part of Her Majesty's
Dominions or of any other country; or
(ii) a Trade Commissioner representing in Australia any other part of Her
Majesty's Dominions;
(g) by a specialized agency as defined by section one of the Convention on
the Privileges and Immunities of the Specialized Agencies which was
adopted by the General Assembly of the United Nations on the 21st
November, 1947;
(h) by the Commonwealth War Graves Commission;
(i) by the Australian-American Educational Foundation;
(j) to a person who is a member of the Defence Force of the Commonwealth
or of the armed forces of any part of Her Majesty's Dominions, being
wages paid or payable by the employer from whose employment the person
is on leave by reason of his being such a member;
(ja) to an employee in respect of any period during which the employee was
taking part in bushfire fighting activities as a volunteer officer or
member of a brigade within the meaning of the
Country Fire Authority Act 1958 (but not in respect of wages paid or
payable as recreation leave, annual leave, long service leave or sick
leave);
(jb) to an employee in respect of any period during which the employee was
engaging in emergency activities within the meaning of the
Emergency Management Act 1986 as a volunteer emergency worker within
the meaning of that Act (but not in respect of wages paid or payable
as recreation leave, annual leave, long service leave or sick leave);
(k) to a new entrant who is employed-
(i) in accordance with the requirements of an approved training scheme
under section 51 of the Vocational Education and Training Act 1990;
and
(ii) by a not for profit organisation that is declared by notice of the
Treasurer published in the Government Gazette to be an approved group
training organisation for the purposes of this paragraph;
* * * * *
(l) subject to section 10A, by a body corporate to a person for or in
connection with an activity conducted for a municipal council, or for
2 or more municipal councils, under a written arrangement between the
body corporate and the municipal council or municipal councils.
(2) For the purposes of subsection (1)(bb)-
educational institution includes a company-
(a) in which an educational institution has a controlling interest; and
(b) that provides, promotes or supports the educational services of that
institution.
(3) An educational institution has a controlling interest in a company for the
purposes of subsection (2) if-
(a) the members of the board of management (by whatever name called) of
the company, or a majority of those members, or one or more of those
members, being a member or members who is or are entitled to exercise
a majority in voting power at meetings of the board of management, are
or is accustomed or under an obligation, whether formal or informal,
to act in accordance with the directions, instructions or wishes of
the educational institution; or
(b) the educational institution may (whether directly or indirectly)
exercise, control the exercise of, or substantially influence the
exercise of, 50% or more of the voting power attached to voting
shares, or any class of voting shares, issued by the company; or
(c) the educational institution has power to appoint 50% or more of the
members of the board of management (by whatever name called) of the
company.
(3A) Nothing in subsection (1)(bc) limits the application of any other
paragraph of subsection (1).
Example If a denominational hospital referred to in subsection (1)(bc)(iii) is
also a charitable body, the exemption for charitable bodies under subsection
(1)(bb) may still apply.
(4) The Treasurer must consult the Minister administering Part 5 of the
Vocational Education and Training Act 1990 before declaring a not for profit
organisation to be an approved group training organisation for the purposes of
subsection (1)(k).
(5) For the purposes of subsection (1)(k)-
Commission has the same meaning as in the
Vocational Education and Training Act 1990;
new entrant means an apprentice or trainee who meets the requirements of the
Commission for eligibility for funding as a new entrant under the applicable
performance agreement under section 10 of the
Vocational Education and Training Act 1990.
(6) In this section-
ambulance service means an ambulance service created under section 23 of the
Ambulance Services Act 1986; community health centre means an agency-
(a) registered under Division 2 of Part 3 of the Health Services Act 1988;
and
(b) in respect of which a declaration under section 45 of that Act is in
force; denominational hospital means a hospital listed in Schedule 2
to the Health Services Act 1988; multi-purpose service means-
(a) a body referred to in section 115V(2) of the Health Services Act 1988;
or
(b) a body declared under Part 4A of that Act to be a multi purpose
service; public health service means a public health service listed in
Schedule 5 to the Health Services Act 1988; public hospital means a
hospital listed in Schedule 1 to the Health Services Act 1988.