Payroll Tax Act 2009

Wages are exempt wages if the Commissioner is satisfied that the wages:

are paid or payable by a non-profit entity that carries on charitable activities; and

are paid or payable to a person who is engaged exclusively in work of a kind ordinarily performed in connection with the carrying on of charitable activities by the entity.

A non-profit entity carries on charitable activities if the entity directly carries out work that is predominantly of a religious, charitable, benevolent, philanthropic or patriotic nature.

For subsection (2), giving money to another entity that carries out work of the kind mentioned in subsection (2) does not, by itself, constitute carrying on a charitable activity.