48AMeaning of non-profit entity

48A Meaning of non-profit entity (1) Each of the following is a non-profit entity: (a) a religious institution; (b) a public benevolent institution; (c) a non-profit organisation: (i) the sole or predominant purpose of which is a religious, charitable, benevolent, philanthropic or patriotic purpose; and (ii) that is not an excluded entity. (2) However, an instrumentality of the Territory is not a non-profit entity. (3) An entity is an excluded entity if it is one of the following: (a) a school; (b) an educational institution; (c) an educational company; (d) a political party; (e) an industrial association; (f) a professional association;

Payroll Tax Act 2009 35 (g) a trade, industry or commerce entity. Note for subsection (3) Wages paid by a school or college may be exempt wages under section 49 and Schedule 2, clause 16. (4) However, an entity is not an excluded entity if a determination under section 48E is in force in relation to the entity.