The wages you pay may be exempt from payroll tax if you are one of these organisations:
- non-profit organisation with a charitable, benevolent, philanthropic or patriotic purpose as its whole or dominant purpose
- public benevolent institution
- religious institution
- non-profit non-government school
- municipality (other than wages paid or payable in connection with specified business activities such as the supply of water or electricity)
- state school council within the meaning of the Education and Training Reform Act 2006
- healthcare service provider scheduled or declared under the Health Services Act 1988, being a:
- public hospital
- non-profit hospital
- denominational hospital
- public health service,
- registered community health centre, or
- multi-purpose service.
- ambulance service.
- Victorian Institute of Forensic Mental Health.
Prepare your application
Your application must be in writing and:
- State your Australian Business Number (ABN).
- State that you are seeking an exemption under Part 4 of the Payroll Tax Act 2007.
- Indicate the type of exempt organisation you are.
- Detail prior exemptions granted by us, if any. This includes exemptions provided under other revenue lines. For example, a land tax exemption.
- Include a copy of the constitution detailing statement of purposes, aims, objectives, wind-up clause, and rules. You must advise us if there have been changes to your constitution or activities since any previous exemption approval (if applicable) and if so, provide new documentation.
- Provide other information to indicate that your organisation should be exempt. For example:
- details of services provided and activities undertaken
- a link to your organisation's website
- any promotional material, pamphlets and brochures.
- Detail any relevant information on exemptions granted by other state or commonwealth jurisdictions.
- Include a contact name, phone number, postal address and email address.
- Be signed by a representative of the organisation.
Submit your application
Submit your written application using either email or post:
After scanning your application and documents, email them to firstname.lastname@example.org with the subject line: 'Payroll tax exemption and [your organisation's name]'. This will help us deal with your matter more efficiently.
Send your application and documents to:
State Revenue Office
GPO Box 1641
Melbourne VIC 3001
A payroll tax exemption cannot be requested through PTX Express.
- Assess your application based on the information provided to us at the time of submission.
- Contact you if we need additional information to assess your eligibility.
- Advise you in writing of the decision.