48CNon-profit entities – exempt wages

48C Non-profit entities – exempt wages (1) Wages are exempt wages if the Commissioner is satisfied that the wages: (a) are paid or payable by a non-profit entity that carries on charitable activities; and (b) are paid or payable to a person who is engaged exclusively in work of a kind ordinarily performed in connection with the carrying on of charitable activities by the entity. (2) A non-profit entity carries on charitable activities if the entity directly carries out work that is predominantly of a religious, charitable, benevolent, philanthropic or patriotic nature. (3) For subsection (2), giving money to another entity that carries out work of the kind mentioned in subsection (2) does not, by itself, constitute carrying on a charitable activity.

Payroll Tax Act 2009 36