15Exemption from tax

#### 15 Exemption from tax The provisions of this Part shall not apply to wages paid: (a) by the Governor‑General or the Governor of a State; (b) by a religious or public benevolent institution, or a public hospital; (ba) by a hospital which is carried on by a society or association otherwise than for the purpose of profit or gain to the individual members of the society or association; (bb) by a school or college (other than a technical school or a technical college) which: (i) is carried on by a body corporate, society or association otherwise than for the purpose of profit or gain to the individual members of the body corporate, society or association and is not carried on by or on behalf of a State; and (ii) provides education at or below, but not above, the secondary level of education; (c) to members of his official staff by: (i) a consular or other representative (other than a diplomatic representative) in Australia of the Government of any other part of His Majesty’s dominions or of any other country; or (ii) a Trade Commissioner representing in Australia any other part of His Majesty’s dominions; (d) to a person who is a member of: (i) the Defence Force of the Commonwealth or of the armed forces of any other part of His Majesty’s dominions; (ii) the Australian Army Nursing Service; (iii) the Women’s Royal Australian Army Corps; (iv) the Women’s Royal Australian Air Force; (v) a Voluntary Aid Detachment, and who has been called up for full‑time service with the Defence Force of the Commonwealth; (vi) the Women’s Royal Australian Naval Service; or (vii) any other organization similar to any of those specified in subparagraphs (ii) to (vi) of this paragraph which is prescribed; and who, by reason of his or her service as such a member, or of capture in the course of that service, does not, during the period in respect of which the wages are paid, render services in consideration of the payment of those wages; (e) by the Commonwealth War Graves Commission; (f) by a specialized agency as defined by section one of the Convention on the Privileges and Immunities of the Specialized Agencies which was adopted by the General Assembly of the United Nations on the twenty‑first day of November, One thousand nine hundred and forty‑seven; (g) by the South Pacific Commission; (h) by the Australian‑American Educational Foundation; (i) by the International Atomic Energy Agency; (j) by the South‑East Asia Treaty Organization; or (k) by the Customs Co‑operation Council.