Exemption continues for certain schools
10 Exemption continues for certain schools
For the purposes of Division 1 of Part 3 of Schedule 2, a school includes—
a school or college that—
is carried on by a body corporate, society or association for no 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; and
provides education at or below the secondary level of education and to students, the majority of whom are aged under 19 years of age; and
was in existence as such a college before 27 May 1997; and
(b) a school or college within the meaning of section 10(1)(da) of the Pay-roll Tax Act 1971 as in force immediately before the commencement of section 19(a) of the State Taxation Legislation (Further Amendment) Act 2002.
Sch. 3 cl. 11 amended by No. 26/2007 s. 108(4) (ILA s. 39B(1)).
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