PAYROLL TAX ACT 2009 - SECT 48
PAYROLL TAX ACT 2009 - SECT 48
(1) Subject to
subsection (2), wages are exempt wages if they are paid or payable by any
of the following:
(a) a
religious institution;
(b) a
public benevolent institution (but not including an instrumentality of the
State);
(c) a
non-profit organisation having as its sole or dominant purpose a charitable
purpose (but not including a school, a college, an educational institution, an
educational company or an instrumentality of the State).
(2) The wages must be
paid or payable—
(a) for
work of a kind ordinarily performed in connection with the religious, public
benevolent or charitable purposes of the institution or body; and
(b) to a
person engaged exclusively in that kind of work.
(3) For the purposes
of subsection (1)(c), 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.