Payroll tax exemption for schools
This ruling has ceased
archive-PTA-032
This ruling explains the operation of the payroll tax exemption in Victoria for wages paid by certain schools, colleges and educational service providers. These provisions are one of the few areas in which the Victorian and the equivalent payroll tax legislation of the other jurisdictions that are not fully harmonised.
Recently, the school exemption provisions were amended by State Taxation Acts Amendment Act 2023 and State Taxation Amendment Act 2024 with effect from 1 July 2024. Accordingly, our ruling is ceased and archived as at 30 June 2024. For more information on the operation of the amended school provisions, please refer to the SRO website.
Issue date: June 2008
Replaces: PT-109
Cease: 30 June 2024
