Payroll Tax Act 2009

(1) The Commissioner may, by order in writing, determine that an entity that would, but for the determination, be an excluded entity under section 48A(3)(f) or (g) is not an excluded entity.

(2) The Commissioner may do so only if satisfied there are special reasons that justify the entity being treated as a non-profit entity for the purposes of this Division.

(3) In deciding whether to make a determination, the Commissioner may have regard to the following:

(a) the significance of the excluding feature of the entity in relation to the purposes of the entity considered as a whole;

(b) the extent to which the entity's purposes are category 1 to 3 purposes or are otherwise beneficial to the community;

(c) the extent to which the entity's purposes are, or are intended to be, beneficial to a particular class of persons (whether or not members of the entity) rather than the community generally;

(4) A determination may be expressed to take effect on a date that is:

(5) The Commissioner may, by order in writing, revoke a determination if the Commissioner ceases to be satisfied as mentioned in subsection (2).

(6) A revocation of a determination may be expressed to take effect on a date that is earlier than the date of the revocation.

excluding feature of an entity, means a purpose, object or activity of the entity that would, but for a determination under this section, cause it to be an excluded entity.