Apply for a payroll tax exemption
Tender ID: 539751
Tender Details
Tender Description
Exempt wages are wages that are not taxable for payroll tax purposes. They include:
- some motor vehicle and accommodation allowances
- overnight accommodation allowances paid to truck drivers.
- maternity, parental and adoption leave payments.
- paid parental leave.
- workers’ compensation payments
- some subsidies or reimbursements from government authorities
- some profit and trust distributions, and loans deemed to be income to the beneficiary of shareholder.
You can also apply for an exemption if you are one of the following types of employers.
- religious organisations
- certain public health service providers
- government departments
- charitable bodies and organisations
Attach a copy of your organisation’s constitution and details of the nature, aims and objects of your organisation to your application.
Payroll tax is not payable on any component of wages that is directly attributed to GST unless the wages relate to fringe benefits.