PAYROLL TAX ACT 2007 - SECT 48 Non-profit organisations

PAYROLL TAX ACT 2007 - SECT 48

S. 48(1) amended by No. 31/2008 s. 20, substituted by No. 69/2011 s. 3(1).

    (1)     Wages are exempt wages if the Commissioner is satisfied that the wages are paid or payable—

        (a)     by any of the following—

              (i)     a religious institution; or

              (ii)     a public benevolent institution (but not including an instrumentality of the State); or

              (iii)     a non-profit organisation having as its whole or dominant purpose a charitable, benevolent, philanthropic or patriotic purpose (but not including a school, an educational institution, an educational company or an instrumentality of the State); and

        (b)     to a person engaged exclusively in work

of a religious, charitable, benevolent, philanthropic or patriotic nature for the institution or non-profit organisation.

S. 48(2) repealed by No. 69/2011 s. 3(1).

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S. 48(3) amended by No. 69/2011 s. 3(2).

    (3)     For the purposes of subsection (1)(a)(iii), an educational company is a company—

        (a)     in which an educational institution has a controlling interest; and

        (b)     that provides, promotes or supports the educational services of that institution.

    (4)     For the purposes of subsection (3), an educational institution has a "controlling interest" in an educational company if—

        (a)     members of the board of management of the company who are entitled to exercise a majority in voting power at meetings of the board of management are accustomed or under an obligation, whether formal or informal, to act in accordance with the directions, instructions or wishes of the educational institution; or

        (b)     the educational institution may (whether directly or indirectly) exercise, control the exercise of, or substantially influence the exercise of, more than 50% of the voting power attached to voting shares, or any class of voting shares, issued by the company; or

        (c)     the educational institution has power to appoint more than 50% of the members of the board of management of the company.

    (5)     In this section—

"educational institution" means an entity that provides education above secondary level.

Division 2—Education and training