PAYROLL TAX ACT 1971 - SECT 14
Exemption from payroll tax and mental health levy
PAYROLL TAX ACT 1971 - SECT 14
Exemption from payroll tax and mental health levy
14 Exemption from payroll tax and mental health levy
(2) The wages liable to payroll tax and the mental health levy under this Act
do not include wages paid or payable—
(a) by the Governor of a State; or
(b) by a public hospital to a person during a period in respect of which the
person is engaged exclusively in work of the hospital of a kind ordinarily
performed in connection with the conduct of public hospitals; or
(d) by a
teachers’ training college (that is not a college of advanced education)
declared under a regulation made for the purposes of this paragraph, in
respect of such period (whether commencing before or after the commencement of
the Payroll Tax Act Amendment Act 1985 , section 6 ) as is specified under a
regulation unless within any period so specified the college becomes a college
of advanced education whereupon the exemption shall cease to apply; or
(e) by a local
government, except to the extent that those wages are paid or payable—
(i)
for or in connection with; or
(ii) for or in connection 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 connection with;
electricity
generation, distribution or supply, water supply, sewerage, the conduct of
transport services (including ferries), of abattoirs, of public markets, of
parking stations, of quarries, of cemeteries, of picture theatres, of milk
supply, of hostels, of hotels or of bakeries or of any other activity that is
a prescribed activity; or
(f) to members of his or her 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; or
(g)
by the Commonwealth War Graves Commission; or
(h) by the Australian-American
Educational Foundation; or
(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 reason of the person being such a
member by the employer from whose employment the person is on leave; or
(j)
subject to subsections (3) to (7) , to a person who is an apprentice or
trainee under the Further Education and Training Act 2014, as the apprentice
or trainee, for the period of the person’s apprenticeship or traineeship; or
(k) subject to subsection (8) , to an employee for a period when the employee
is—
(i) taking part in fire fighting or fire prevention activities, or
associated activities, as a volunteer member of a rural fire brigade under the
Fire and Emergency Services Act 1990; or
(ii) performing functions as a
volunteer member of the State Emergency Service or an emergency service unit
under the Fire and Emergency Services Act 1990; or
(l) to a person who is an Aboriginal person
or Torres Strait Islander employed under an employment project under the
Community Development Employment Project funded by the Department of
Employment and Workplace Relations (Cwlth) or the Torres Strait Regional
Authority.
(3) The exemption given in subsection (2) (j) does not apply to
wages paid or payable to a trainee under a traineeship started with the
trainee’s employer after the commencement of this subsection (the
"current traineeship" ) if, immediately before the current traineeship starts,
the trainee had been employed by the employer for a continuous period of at
least—
(a) for a full-time employee—3 months; or
(b) for a part-time or
casual employee—12 months.
(5) Despite subsection (3) , the exemption given
in subsection (2) (j) applies to wages paid or payable to the trainee under
the current traineeship if—
(a) after the commencement of subsection (3) ,
the trainee started, with the employer, a certificate II traineeship and
subsection (2) (j) applied to wages paid or payable to the trainee under the
certificate II traineeship; and
(c) the trainee starts the
current traineeship within 1 year after obtaining the certificate II
qualification.
(6) For subsection (3) , the trainee is taken to have been
employed by the employer for a continuous period if, in the period, 1 of the
following events is effected for the sole or dominant purpose of obtaining the
benefit of Commonwealth or State funding, or an exemption under subsection (2)
(j) , in relation to the traineeship—
(a) the trainee’s employment ends,
and restarts, with the employer;
(b) the trainee’s employer changes.
(7)
For subsection (5) (a) , a reference to the trainee’s employer includes a
reference to the former owner of the business in which the trainee is employed
if—
(8) The exemption given in subsection (2) (k) does not apply
to wages paid or payable as annual leave, long service leave, recreation leave
or sick leave.
"charitable institution" means an institution registered under the
Administration Act , part 11A , other than a university or university college.
"commercialised business unit" means a division, branch or other part of a
department carrying on a business activity included in the list published
under the Queensland Competition Authority Act 1997, section 39 (4) .
"non-tertiary educational institution" means an institution, not carried on by
or on behalf of the State, the principal object and pursuit of which is—
(a)
the education of students in primary or secondary schools, or both; or
(b)
the conduct of a rural training school; or
(c) the conduct of a kindergarten
or preschool; or
(d) any 2 or more of those objects and pursuits.
"qualifying exempt purpose" means each of the following—
(a) activities of a
religious nature;
(b) public benevolent purposes;
(c) educational purposes;
(d) conducting a kindergarten;
(e) the care of sick, aged, infirm, afflicted
or incorrigible people;
(f) the relief of poverty;
(g) the care of children
by—
(i) being responsible for them on a full-time basis; and
(ii) providing
them with all necessary food, clothing and shelter; and
(iii) providing for
their general wellbeing and protection;
(h) another charitable purpose or
promotion of the public good;
(i) providing a residence to a minister, or
members of a religious order, who is or are engaged in an object or pursuit of
a kind mentioned in any of paragraphs (a) to (h) .