13Exemption from tax

13 Exemption from tax

Section 10 does not apply to wages paid or payable: (a) by the Governor‑General or by the Governor of a State; (b) by a religious or public benevolent institution, or by a public hospital; (c) by a hospital that 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; (d) by a school or college (other than a technical school or a technical college) that: (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 (ii) provides education at or below, but not above, the secondary level of education; (e) by a local governing body, except to the extent that those wages are paid or payable: (i) for or in connexion with; or (ii) for or in connexion with the construction of any buildings or works, or the installation of plant, machinery or equipment, for use in connexion with; any activity or undertaking that is for the time being specified in the regulations as a trading activity or undertaking for the purpose of this paragraph; (f) to members of his or her official staff by: (i) a representative (other than a diplomatic or consular representative) in Australia of the government of any other part of Her Majesty’s dominions or of any other country; or (ii) a Trade Commissioner representing in Australia any other part of Her Majesty’s dominions; (g) by the Commonwealth War Graves Commission; (h) by the Australian‑American Educational Foundation; (i) to a person who is a member of the Defence Force of the Commonwealth or of the armed forces of any other part of Her Majesty’s dominions, being wages paid or payable by the employer from whose employment the person is on leave by reason of his or her being such a member; (j) to a person employed as an apprentice, where the wages are in respect of the period of 12 months commencing on the first day of the person’s employment as such an apprentice; or (k) to a trainee employed under a training agreement as part of the scheme known as the Australian Traineeship System.