New South Wales Repealed Acts

This legislation has been repealed.

PAY-ROLL TAX ACT 1971 - SECT 10

10 Exemptions from pay-roll tax

(1) Subject to subsections (1A) and (2), the wages liable to pay-roll tax under this Act do not include wages paid or payable:

(a) by the Governor of a State,

(a1) by a religious institution,

(a2) by a public benevolent institution (other than an instrumentality of the State),

(b) by a public hospital,

(b1) by the Crown in connection with a public hospital or an area health service within the meaning of the Health Services Act 1997 ,

(b2) by the Crown in respect of the Home Care Service,

(c) by a hospital which is carried on by a society or association otherwise than for the purpose of profit or gain to the individual members of the society or association,

(d) by a school or college (other than a technical school or a technical college) which:

(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 New South Wales, and

(ii) provides education at or below, but not above, the secondary level of education,

(e) by or on behalf of a council or county council, except to the extent that the wages were paid for or in connection with the following trading undertakings:

(i) the supply of electricity, water, sewerage services, gas, liquefied petroleum gas or hydraulic power and the supply and installation of associated fittings and appliances and of pipes and apparatus,

(ii) the operation of an abattoir or a public food market, parking station, cemetery, crematorium or hostel,

(iii) the operation of a coal mine and the supply and distribution of coal,

(iv) the operation of a transport service,

(v) the supply of building materials,

(vi) a prescribed activity,

(vii) the construction of any building or work or the installation of plant, machinery or equipment for use in or in connection with any of the activities listed in subparagraphs (i)-(vi),

(f) to members of official staff by:

(i) a consular or other representative (other than a diplomatic representative) in Australia of the Government 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 the Commonwealth War Graves Commission,

(h) by the Australian-American Educational Foundation,

(i) to a person who is a member of the Defence Force of the Commonwealth or of the armed force 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 being such a member,

(j) by a non-profit organisation (other than a school or college, statutory body or an instrumentality of the State) having as one of its objects a charitable, benevolent, philanthropic or patriotic purpose,

(j1) by an organisation (other than a school or college, statutory body or an instrumentality of the State) that:

(i) was, immediately before the repeal of the Charitable Collections Act 1934 , a charity within the meaning of that Act and registered or exempted from registration under that Act, and

(ii) has not, since the repeal of that Act, altered its constitution in so far as its constitution relates to its charitable objects,

(k) by a society or an institution (other than a school or college, statutory body or an instrumentality of the State) which:

(i) is, in the opinion of the Chief Commissioner, a charitable society or institution, and

(ii) is for the time being approved by the Chief Commissioner for the purposes of this paragraph,

(l) to an apprentice within the meaning of the Apprenticeship and Traineeship Act 2001 ,

(l1) to a trainee within the meaning of the Apprenticeship and Traineeship Act 2001 , other than an existing worker trainee within the meaning of that Act,

(m) to an employee who is employed in accordance with a group apprenticeship scheme or a group traineeship scheme approved for the time being by the Secretary of the Department of Education and Training, or

(n) to Aboriginal persons who are employed under the Community Development Employment Project administered by the Aboriginal and Torres Strait Islander Commission by an Aboriginal Corporation established under section 89 of the Aboriginal and Torres Strait Islander Commission Act 1989 of the Commonwealth or by any other body corporate, a majority of whose members are Aboriginal persons, or

(o) to an employee in respect of any period during which the employee was taking part in bush fire fighting activities as a volunteer member of a rural fire brigade under the Rural Fires Act 1997 (but not in respect of wages paid or payable as recreation leave, annual leave, long service leave or sick leave), or

(p) to an employee in respect of any period during which the employee was taking part in emergency operations as a member of an emergency services organisation under the State Emergency and Rescue Management Act 1989 (but not in respect of wages paid or payable as recreation leave, annual leave, long service leave or sick leave), or

(q) that would be exempt from the payment of income tax by the employee under section 23 (z) of the Income Tax Assessment Act 1936 of the Commonwealth, or

(r) by a joint government enterprise that has the function of allocating funds for water savings projects.

(1A) Paragraphs (a1), (a2), (b), (b1), (b2), (c) and (d) of subsection (1) only operate so as to exclude from wages liable to pay-roll tax under this Act wages which are paid or payable by:

(a) a religious institution to a person in respect of time when the person is engaged in religious work of the religious institution,

(b) a public benevolent institution to a person in respect of time when the person is engaged in work of a public benevolent nature,

(c) a public hospital (as referred to in subsection (1) (b)) to a person in respect of time when the person is engaged in work of a kind ordinarily performed in connection with the conduct of public hospitals,

(c1) the Crown in respect of staff employed in connection with a public hospital or an area health service when the staff are engaged in work of a kind ordinarily performed in connection with the conduct of public hospitals or of the area health service concerned,

(c2) the Crown in respect of staff employed under Chapter 1A of the Public Sector Employment and Management Act 2002 in the Government Service to enable the Home Care Service to exercise its functions for time when the staff are engaged in work of a kind ordinarily performed in connection with the conduct of the Home Care Service,

(d) a hospital referred to in subsection (1) (c) to a person in respect of time when the person is engaged in work of a kind ordinarily performed in connection with the conduct of hospitals, or

(e) a school or college (other than a technical school or a technical college) referred to in subsection (1) (d) to a person in respect of time when the person is engaged in work of a kind ordinarily performed in connection with the conduct of schools or colleges (other than technical schools or technical colleges).

(2) Paragraphs (j), (j1) and (k) of subsection (1) only operate so as to exclude from wages liable to pay-roll tax under this Act wages which are paid or payable to employees in respect of time when they are engaged in charitable, benevolent, philanthropic or patriotic work of the non-profit organisation or the charitable work of the organisation, society or institution.

(2A) Paragraph (l) of subsection (1) only operates to exclude from wages liable to pay-roll tax under this Act wages which are paid or payable under an apprenticeship contract (within the meaning of the Apprenticeship and Traineeship Act 2001 ) but, if an application for the approval of the apprenticeship to which the contract relates is dismissed by the Commissioner for Vocational Training (referred to in section 56 of that Act) or the Vocational Training Tribunal of New South Wales (constituted by section 59 of that Act), the exclusion ceases when the application is dismissed.

(2B) Paragraph (l1) of subsection (1) only operates to exclude from wages liable to pay-roll tax under this Act wages that are paid or payable under a traineeship contract (within the meaning of the Apprenticeship and Traineeship Act 2001 ) but, if an application for approval of the traineeship to which the contract relates is dismissed by the Commissioner for Vocational Training (referred to in section 56 of that Act) or the Vocational Training Tribunal of New South Wales (constituted by section 59 of that Act), the exclusion ceases when the application is dismissed.

(3) In this section, "statutory body" does not include a company within the meaning of the Corporations Act 2001 of the Commonwealth.