sec.14Exemption from payroll tax and mental health levy

### sec.14 Exemption from payroll tax and mental health levy The wages liable to payroll tax and the mental health levy under this Act do not include wages paid or payable— by the Governor of a State; or by a public hospital to a person during a period in respect of which the person is engaged exclusively in work of the hospital of a kind ordinarily performed in connection with the conduct of public hospitals; or by a charitable institution in respect of a charitable institution to a person during a period in respect of which the person is engaged exclusively— in the work of the second mentioned charitable institution for a qualifying exempt purpose; or where that second mentioned charitable institution is— a hospital, in the work of that hospital of a kind ordinarily performed in connection with the conduct of a hospital; or a non-tertiary educational institution, in the work of that institution of a kind ordinarily performed in connection with the conduct of a non-tertiary educational institution of the relevant kind; or by a teachers’ training college (that is not a college of advanced education) declared under a regulation made for the purposes of this paragraph, in respect of such period (whether commencing before or after the commencement of the Payroll Tax Act Amendment Act 1985 , section 6 ) as is specified under a regulation unless within any period so specified the college becomes a college of advanced education whereupon the exemption shall cease to apply; or by the following entities— a department, except to the extent those wages are paid or payable by a commercialised business unit; a Hospital and Health Service established for Queensland under the Hospital and Health Boards Act 2011 , section 17 ; or by a local government, except to the extent that those wages are paid or payable— for or in connection with; or for or in connection with the construction of any buildings or the construction of any works or the installation of plant, machinery or equipment for use in or in connection with; electricity generation, distribution or supply, water supply, sewerage, the conduct of transport services (including ferries), of abattoirs, of public markets, of parking stations, of quarries, of cemeteries, of picture theatres, of milk supply, of hostels, of hotels or of bakeries or of any other activity that is a prescribed activity; or to members of his or her official staff by— a consular or other representative (other than a diplomatic representative) in Australia of the government of any other part of Her Majesty’s dominions or of any other country; or a trade commissioner representing in Australia any other part of Her Majesty’s dominions; or by the Commonwealth War Graves Commission; or by the Australian-American Educational Foundation; or to a person who is a member of the defence force of the Commonwealth or of the armed force of any part of Her Majesty’s dominions, being wages paid or payable by reason of the person being such a member by the employer from whose employment the person is on leave; or subject to subsections (3) to (7) , to a person who is an apprentice or trainee under the Further Education and Training Act 2014 , as the apprentice or trainee, for the period of the person’s apprenticeship or traineeship; or subject to subsection (8) , to an employee for a period when the employee is— taking part in fire fighting or fire prevention activities, or associated activities, as a rural fire brigade member under the Fire Services Act 1990 ; or performing SES functions under the State Emergency Service Act 2024 as an SES volunteer under that Act; or performing functions as an honorary ambulance officer under the Ambulance Service Act 1991 ; or to a person who is an Aboriginal person or Torres Strait Islander employed under an employment project under the Community Development Employment Project funded by the Department of Employment and Workplace Relations (Cwlth) or the Torres Strait Regional Authority; or by a medical practice to a general practitioner. The exemption given in subsection (2) (j) does not apply to wages paid or payable to a trainee under a traineeship started with the trainee’s employer after the commencement of this subsection (the current traineeship ) if, immediately before the current traineeship starts, the trainee had been employed by the employer for a continuous period of at least— for a full-time employee—3 months; or for a part-time or casual employee—12 months. Despite subsection (3) , the exemption given in subsection (2) (j) applies to wages paid or payable to the trainee under the current traineeship if— after the commencement of subsection (3) , the trainee started, with the employer, a certificate II traineeship and subsection (2) (j) applied to wages paid or payable to the trainee under the certificate II traineeship; and the current traineeship is a certificate III traineeship in the same training package as the certificate II traineeship; and the trainee starts the current traineeship within 1 year after obtaining the certificate II qualification. For subsection (3) , the trainee is taken to have been employed by the employer for a continuous period if, in the period, 1 of the following events is effected for the sole or dominant purpose of obtaining the benefit of Commonwealth or State funding, or an exemption under subsection (2) (j) , in relation to the traineeship— the trainee’s employment ends, and restarts, with the employer; the trainee’s employer changes. For subsection (5) (a) , a reference to the trainee’s employer includes a reference to the former owner of the business in which the trainee is employed if— ownership of the business changes after the trainee starts the certificate II traineeship; and the certificate III traineeship is with the new owner. The exemption given in subsection (2) (k) does not apply to wages paid or payable as annual leave, long service leave, recreation leave or sick leave. In this section— Australian Qualifications Framework has the meaning given under the Higher Education Support Act 2003 (Cwlth) , schedule 1 . certificate II traineeship means a traineeship leading to a certificate II qualification under the Australian Qualifications Framework. certificate III traineeship means a traineeship leading to a certificate III traineeship qualification under the Australian Qualifications Framework. charitable institution means an institution registered under the Administration Act , part 11A , other than a university or university college. commercialised business unit means a division, branch or other part of a department carrying on a business activity included in the list published under the Queensland Competition Authority Act 1997 , section 39 (4) . department means a department under the Financial Accountability Act 2009 , section 8 . general practitioner means— a person registered under the Health Practitioner Regulation National Law to practise in the medical profession in the specialty of general practice; or a medical practitioner specified in the Health Insurance (General Medical Services Table) Regulations 2021 (Cwlth) , schedule 1 , part 1 , clause 1.1.3 ; or a person— who is a prescribed medical practitioner within the meaning of the Health Insurance (General Medical Services Table) Regulations 2021 (Cwlth) ; and who predominantly provides services of the kind ordinarily provided by a general practitioner mentioned in paragraph (a) . medical practice means an entity, other than a hospital, carrying on a business at which services of the kind ordinarily provided by a person mentioned in the definition general practitioner , paragraph (a) are provided, whether or not the services are provided from particular premises. non-tertiary educational institution means an institution, not carried on by or on behalf of the State, the principal object and pursuit of which is— the education of students in primary or secondary schools, or both; or the conduct of a rural training school; or the conduct of a kindergarten or preschool; or any 2 or more of those objects and pursuits. qualifying exempt purpose means each of the following— activities of a religious nature; public benevolent purposes; educational purposes; conducting a kindergarten; the care of sick, aged, infirm, afflicted or incorrigible people; the relief of poverty; the care of children by— being responsible for them on a full-time basis; and providing them with all necessary food, clothing and shelter; and providing for their general wellbeing and protection; another charitable purpose or promotion of the public good; providing a residence to a minister, or members of a religious order, who is or are engaged in an object or pursuit of a kind mentioned in any of paragraphs (a) to (h) . s 14 (orig s 10) amd 1980 No. 28 s 2 ; 1985 No. 100 s 6 ; 1990 No. 22 s 6 (retro); 1995 No. 57 s 4 sch 1 ; 2000 No. 48 s 6 (retro); 2002 No. 56 s 19 ; 2003 No. 63 s 60 sch reloc and renum 2004 No. 46 s 13 amd 2008 No. 16 s 10 ; 2009 No. 19 s 73 ; 2010 No. 15 s 98 sch 3 ; 2014 No. 17 s 184 sch 1 pts 2 – 3 ; 2014 No. 25 s 223 sch 1 pt 2 ; 2014 No. 35 s 39 ; 2015 No. 4 s 64 ; 2015 No. 29 s 62 ; 2021 No. 12 s 217 sch 6 ; 2022 No. 30 s 27 ; 2024 No. 18 s 39 sch 1 ; 2024 No. 22 s 92 sch 1 ; 2025 No. 1 s 28 (retro) (sec.14-ssec.2) The wages liable to payroll tax and the mental health levy under this Act do not include wages paid or payable— by the Governor of a State; or by a public hospital to a person during a period in respect of which the person is engaged exclusively in work of the hospital of a kind ordinarily performed in connection with the conduct of public hospitals; or by a charitable institution in respect of a charitable institution to a person during a period in respect of which the person is engaged exclusively— in the work of the second mentioned charitable institution for a qualifying exempt purpose; or where that second mentioned charitable institution is— a hospital, in the work of that hospital of a kind ordinarily performed in connection with the conduct of a hospital; or a non-tertiary educational institution, in the work of that institution of a kind ordinarily performed in connection with the conduct of a non-tertiary educational institution of the relevant kind; or by a teachers’ training college (that is not a college of advanced education) declared under a regulation made for the purposes of this paragraph, in respect of such period (whether commencing before or after the commencement of the Payroll Tax Act Amendment Act 1985 , section 6 ) as is specified under a regulation unless within any period so specified the college becomes a college of advanced education whereupon the exemption shall cease to apply; or by the following entities— a department, except to the extent those wages are paid or payable by a commercialised business unit; a Hospital and Health Service established for Queensland under the Hospital and Health Boards Act 2011 , section 17 ; or by a local government, except to the extent that those wages are paid or payable— for or in connection with; or for or in connection with the construction of any buildings or the construction of any works or the installation of plant, machinery or equipment for use in or in connection with; electricity generation, distribution or supply, water supply, sewerage, the conduct of transport services (including ferries), of abattoirs, of public markets, of parking stations, of quarries, of cemeteries, of picture theatres, of milk supply, of hostels, of hotels or of bakeries or of any other activity that is a prescribed activity; or to members of his or her official staff by— a consular or other representative (other than a diplomatic representative) in Australia of the government of any other part of Her Majesty’s dominions or of any other country; or a trade commissioner representing in Australia any other part of Her Majesty’s dominions; or by the Commonwealth War Graves Commission; or by the Australian-American Educational Foundation; or to a person who is a member of the defence force of the Commonwealth or of the armed force of any part of Her Majesty’s dominions, being wages paid or payable by reason of the person being such a member by the employer from whose employment the person is on leave; or subject to subsections (3) to (7) , to a person who is an apprentice or trainee under the Further Education and Training Act 2014 , as the apprentice or trainee, for the period of the person’s apprenticeship or traineeship; or subject to subsection (8) , to an employee for a period when the employee is— taking part in fire fighting or fire prevention activities, or associated activities, as a rural fire brigade member under the Fire Services Act 1990 ; or performing SES functions under the State Emergency Service Act 2024 as an SES volunteer under that Act; or performing functions as an honorary ambulance officer under the Ambulance Service Act 1991 ; or to a person who is an Aboriginal person or Torres Strait Islander employed under an employment project under the Community Development Employment Project funded by the Department of Employment and Workplace Relations (Cwlth) or the Torres Strait Regional Authority; or by a medical practice to a general practitioner. (sec.14-ssec.3) The exemption given in subsection (2) (j) does not apply to wages paid or payable to a trainee under a traineeship started with the trainee’s employer after the commencement of this subsection (the current traineeship ) if, immediately before the current traineeship starts, the trainee had been employed by the employer for a continuous period of at least— for a full-time employee—3 months; or for a part-time or casual employee—12 months. (sec.14-ssec.5) Despite subsection (3) , the exemption given in subsection (2) (j) applies to wages paid or payable to the trainee under the current traineeship if— after the commencement of subsection (3) , the trainee started, with the employer, a certificate II traineeship and subsection (2) (j) applied to wages paid or payable to the trainee under the certificate II traineeship; and the current traineeship is a certificate III traineeship in the same training package as the certificate II traineeship; and the trainee starts the current traineeship within 1 year after obtaining the certificate II qualification. (sec.14-ssec.6) For subsection (3) , the trainee is taken to have been employed by the employer for a continuous period if, in the period, 1 of the following events is effected for the sole or dominant purpose of obtaining the benefit of Commonwealth or State funding, or an exemption under subsection (2) (j) , in relation to the traineeship— the trainee’s employment ends, and restarts, with the employer; the trainee’s employer changes. (sec.14-ssec.7) For subsection (5) (a) , a reference to the trainee’s employer includes a reference to the former owner of the business in which the trainee is employed if— ownership of the business changes after the trainee starts the certificate II traineeship; and the certificate III traineeship is with the new owner. (sec.14-ssec.8) The exemption given in subsection (2) (k) does not apply to wages paid or payable as annual leave, long service leave, recreation leave or sick leave. (sec.14-ssec.9) In this section— Australian Qualifications Framework has the meaning given under the Higher Education Support Act 2003 (Cwlth) , schedule 1 . certificate II traineeship means a traineeship leading to a certificate II qualification under the Australian Qualifications Framework. certificate III traineeship means a traineeship leading to a certificate III traineeship qualification under the Australian Qualifications Framework. charitable institution means an institution registered under the Administration Act , part 11A , other than a university or university college. commercialised business unit means a division, branch or other part of a department carrying on a business activity included in the list published under the Queensland Competition Authority Act 1997 , section 39 (4) . department means a department under the Financial Accountability Act 2009 , section 8 . general practitioner means— a person registered under the Health Practitioner Regulation National Law to practise in the medical profession in the specialty of general practice; or a medical practitioner specified in the Health Insurance (General Medical Services Table) Regulations 2021 (Cwlth) , schedule 1 , part 1 , clause 1.1.3 ; or a person— who is a prescribed medical practitioner within the meaning of the Health Insurance (General Medical Services Table) Regulations 2021 (Cwlth) ; and who predominantly provides services of the kind ordinarily provided by a general practitioner mentioned in paragraph (a) . medical practice means an entity, other than a hospital, carrying on a business at which services of the kind ordinarily provided by a person mentioned in the definition general practitioner , paragraph (a) are provided, whether or not the services are provided from particular premises. non-tertiary educational institution means an institution, not carried on by or on behalf of the State, the principal object and pursuit of which is— the education of students in primary or secondary schools, or both; or the conduct of a rural training school; or the conduct of a kindergarten or preschool; or any 2 or more of those objects and pursuits. qualifying exempt purpose means each of the following— activities of a religious nature; public benevolent purposes; educational purposes; conducting a kindergarten; the care of sick, aged, infirm, afflicted or incorrigible people; the relief of poverty; the care of children by— being responsible for them on a full-time basis; and providing them with all necessary food, clothing and shelter; and providing for their general wellbeing and protection; another charitable purpose or promotion of the public good; providing a residence to a minister, or members of a religious order, who is or are engaged in an object or pursuit of a kind mentioned in any of paragraphs (a) to (h) . - (a) by the Governor of a State; or - (b) by a public hospital to a person during a period in respect of which the person is engaged exclusively in work of the hospital of a kind ordinarily performed in connection with the conduct of public hospitals; or - (c) by a charitable institution in respect of a charitable institution to a person during a period in respect of which the person is engaged exclusively— (i) in the work of the second mentioned charitable institution for a qualifying exempt purpose; or (ii) where that second mentioned charitable institution is— (A) a hospital, in the work of that hospital of a kind ordinarily performed in connection with the conduct of a hospital; or (B) a non-tertiary educational institution, in the work of that institution of a kind ordinarily performed in connection with the conduct of a non-tertiary educational institution of the relevant kind; or - (i) in the work of the second mentioned charitable institution for a qualifying exempt purpose; or - (ii) where that second mentioned charitable institution is— (A) a hospital, in the work of that hospital of a kind ordinarily performed in connection with the conduct of a hospital; or (B) a non-tertiary educational institution, in the work of that institution of a kind ordinarily performed in connection with the conduct of a non-tertiary educational institution of the relevant kind; or - (A) a hospital, in the work of that hospital of a kind ordinarily performed in connection with the conduct of a hospital; or - (B) a non-tertiary educational institution, in the work of that institution of a kind ordinarily performed in connection with the conduct of a non-tertiary educational institution of the relevant kind; or - (d) by a teachers’ training college (that is not a college of advanced education) declared under a regulation made for the purposes of this paragraph, in respect of such period (whether commencing before or after the commencement of the Payroll Tax Act Amendment Act 1985 , section 6 ) as is specified under a regulation unless within any period so specified the college becomes a college of advanced education whereupon the exemption shall cease to apply; or - (da) by the following entities— (i) a department, except to the extent those wages are paid or payable by a commercialised business unit; (ii) a Hospital and Health Service established for Queensland under the Hospital and Health Boards Act 2011 , section 17 ; or - (i) a department, except to the extent those wages are paid or payable by a commercialised business unit; - (ii) a Hospital and Health Service established for Queensland under the Hospital and Health Boards Act 2011 , section 17 ; or - (e) by a local government, except to the extent that those wages are paid or payable— (i) for or in connection with; or (ii) for or in connection with the construction of any buildings or the construction of any works or the installation of plant, machinery or equipment for use in or in connection with; electricity generation, distribution or supply, water supply, sewerage, the conduct of transport services (including ferries), of abattoirs, of public markets, of parking stations, of quarries, of cemeteries, of picture theatres, of milk supply, of hostels, of hotels or of bakeries or of any other activity that is a prescribed activity; or - (i) for or in connection with; or - (ii) for or in connection with the construction of any buildings or the construction of any works or the installation of plant, machinery or equipment for use in or in connection with; - (f) to members of his or her official staff by— (i) a consular or other representative (other than a diplomatic 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; or - (i) a consular or other representative (other than a diplomatic 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; or - (g) by the Commonwealth War Graves Commission; or - (h) by the Australian-American Educational Foundation; or - (i) to a person who is a member of the defence force of the Commonwealth or of the armed force of any part of Her Majesty’s dominions, being wages paid or payable by reason of the person being such a member by the employer from whose employment the person is on leave; or - (j) subject to subsections (3) to (7) , to a person who is an apprentice or trainee under the Further Education and Training Act 2014 , as the apprentice or trainee, for the period of the person’s apprenticeship or traineeship; or - (k) subject to subsection (8) , to an employee for a period when the employee is— (i) taking part in fire fighting or fire prevention activities, or associated activities, as a rural fire brigade member under the Fire Services Act 1990 ; or (ii) performing SES functions under the State Emergency Service Act 2024 as an SES volunteer under that Act; or (iii) performing functions as an honorary ambulance officer under the Ambulance Service Act 1991 ; or - (i) taking part in fire fighting or fire prevention activities, or associated activities, as a rural fire brigade member under the Fire Services Act 1990 ; or - (ii) performing SES functions under the State Emergency Service Act 2024 as an SES volunteer under that Act; or - (iii) performing functions as an honorary ambulance officer under the Ambulance Service Act 1991 ; or - (l) to a person who is an Aboriginal person or Torres Strait Islander employed under an employment project under the Community Development Employment Project funded by the Department of Employment and Workplace Relations (Cwlth) or the Torres Strait Regional Authority; or - (m) by a medical practice to a general practitioner. - (i) in the work of the second mentioned charitable institution for a qualifying exempt purpose; or - (ii) where that second mentioned charitable institution is— (A) a hospital, in the work of that hospital of a kind ordinarily performed in connection with the conduct of a hospital; or (B) a non-tertiary educational institution, in the work of that institution of a kind ordinarily performed in connection with the conduct of a non-tertiary educational institution of the relevant kind; or - (A) a hospital, in the work of that hospital of a kind ordinarily performed in connection with the conduct of a hospital; or - (B) a non-tertiary educational institution, in the work of that institution of a kind ordinarily performed in connection with the conduct of a non-tertiary educational institution of the relevant kind; or - (A) a hospital, in the work of that hospital of a kind ordinarily performed in connection with the conduct of a hospital; or - (B) a non-tertiary educational institution, in the work of that institution of a kind ordinarily performed in connection with the conduct of a non-tertiary educational institution of the relevant kind; or - (i) a department, except to the extent those wages are paid or payable by a commercialised business unit; - (ii) a Hospital and Health Service established for Queensland under the Hospital and Health Boards Act 2011 , section 17 ; or - (i) for or in connection with; or - (ii) for or in connection with the construction of any buildings or the construction of any works or the installation of plant, machinery or equipment for use in or in connection with; - (i) a consular or other representative (other than a diplomatic 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; or - (i) taking part in fire fighting or fire prevention activities, or associated activities, as a rural fire brigade member under the Fire Services Act 1990 ; or - (ii) performing SES functions under the State Emergency Service Act 2024 as an SES volunteer under that Act; or - (iii) performing functions as an honorary ambulance officer under the Ambulance Service Act 1991 ; or - (a) for a full-time employee—3 months; or - (b) for a part-time or casual employee—12 months. - (a) after the commencement of subsection (3) , the trainee started, with the employer, a certificate II traineeship and subsection (2) (j) applied to wages paid or payable to the trainee under the certificate II traineeship; and - (b) the current traineeship is a certificate III traineeship in the same training package as the certificate II traineeship; and - (c) the trainee starts the current traineeship within 1 year after obtaining the certificate II qualification. - (a) the trainee’s employment ends, and restarts, with the employer; - (b) the trainee’s employer changes. - (a) ownership of the business changes after the trainee starts the certificate II traineeship; and - (b) the certificate III traineeship is with the new owner. - (a) a person registered under the Health Practitioner Regulation National Law to practise in the medical profession in the specialty of general practice; or - (b) a medical practitioner specified in the Health Insurance (General Medical Services Table) Regulations 2021 (Cwlth) , schedule 1 , part 1 , clause 1.1.3 ; or - (c) a person— (i) who is a prescribed medical practitioner within the meaning of the Health Insurance (General Medical Services Table) Regulations 2021 (Cwlth) ; and (ii) who predominantly provides services of the kind ordinarily provided by a general practitioner mentioned in paragraph (a) . - (i) who is a prescribed medical practitioner within the meaning of the Health Insurance (General Medical Services Table) Regulations 2021 (Cwlth) ; and - (ii) who predominantly provides services of the kind ordinarily provided by a general practitioner mentioned in paragraph (a) . - (i) who is a prescribed medical practitioner within the meaning of the Health Insurance (General Medical Services Table) Regulations 2021 (Cwlth) ; and - (ii) who predominantly provides services of the kind ordinarily provided by a general practitioner mentioned in paragraph (a) . - (a) the education of students in primary or secondary schools, or both; or - (b) the conduct of a rural training school; or - (c) the conduct of a kindergarten or preschool; or - (d) any 2 or more of those objects and pursuits. - (a) activities of a religious nature; - (b) public benevolent purposes; - (c) educational purposes; - (d) conducting a kindergarten; - (e) the care of sick, aged, infirm, afflicted or incorrigible people; - (f) the relief of poverty; - (g) the care of children by— (i) being responsible for them on a full-time basis; and (ii) providing them with all necessary food, clothing and shelter; and (iii) providing for their general wellbeing and protection; - (i) being responsible for them on a full-time basis; and - (ii) providing them with all necessary food, clothing and shelter; and - (iii) providing for their general wellbeing and protection; - (h) another charitable purpose or promotion of the public good; - (i) providing a residence to a minister, or members of a religious order, who is or are engaged in an object or pursuit of a kind mentioned in any of paragraphs (a) to (h) . - (i) being responsible for them on a full-time basis; and - (ii) providing them with all necessary food, clothing and shelter; and - (iii) providing for their general wellbeing and protection;