Payroll Tax Act 2007

Wages paid or payable by a school to a person in relation to the provision of education within that school are exempt wages if the school is declared in accordance with this clause.

Wages paid or payable by a school council to a person in relation to the provision of education are exempt wages.

The Minister for Education, with the written consent of the Treasurer and having regard to the matters specified in subclause (4), may declare a school for the purposes of this Division by notice published in the Government Gazette.

For the purposes of subclause (3), the matters are the following—

the fees and charges imposed by the school in relation to the provision of education within that school;

any other financial contributions received by the school;

any other matter that the Minister considers appropriate.

The Minister for Education, with the written consent of the Treasurer, may withdraw a declaration by further notice published in the Government Gazette.