Variation to exemption for non-profit organisations
15A Variation to exemption for non-profit organisations
Despite section 48(1)(a)(i), wages are not exempt wages if—
the wages are paid or payable by a religious institution that is—
a school; or
a non-profit organisation that provides an educational service in connection with the curriculum of a school; and
the school is not a declared school.
Despite section 48(1)(a)(iii), wages are not exempt wages if—
the wages are paid or payable by a non‑profit organisation that provides an educational service in connection with the curriculum of a school; and
the school is not a declared school.
Sch. 2 cl. 16 amended by No. 26/2007 s. 108(2)(3), substituted by No. 67/2015 s. 6 (as amended by No. 40/2016 s. 50), amended by No. 66/2016 s. 7.
This Act’s bill:Explanatory memorandumSecond reading speech
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