Exempt organisations The following The following The following The following Wages paid by The following The following The following ATO: NCAC organisations organisations organisations organisations some organisations organisations organisations registration Wages are generally exempt for PRT purposes if paid by are specifically are specifically are specifically are specifically kindergartens, are specifically are specifically are specifically organisations with the following characteristics: not exempt: not exempt: not exempt: not exempt: child care not exempt: not exempt: not exempt: WorkCover: Public Benevolent Institution centres and film N/A Religious - charitable - certain schools - entities who - tertiary production - schools (save - certain schools - tertiary Charitable organisations pay wages to education companies are those who education Public hospitals with an - educational employees providers exempt subject provide - educational providers; educational institutions engaged in to conditions. education at or institutions purpose (above (above commercial or below the (above -, is, a secondary level) secondary level) business The following secondary level secondary level) professional activities organisations (s49 & Div 1, association a - educational are specifically Part 3, Sched 2) - educational college or other companies not exempt: companies vocational (above - educational (above education and secondary level) - schools (for institutions secondary level) training profit) (above institution - an secondary level) - an under the instrumentality - colleges (for instrumentality Vocational of the State profit) - educational of the State Education and companies Training Act - educational (above 1996; institutions secondary level) - a charitable other than organisation those affiliated - an that is a with the instrumentality relevant body *, University of of the State political party, Adelaide or an industrial Flinders - technical association or a University of SA schools and 4th limb colleges charity* that - educational has as a companies purpose the (above promotion of secondary level) trade, industry or commerce. - an *the Minister instrumentality has the power of the State to reinstate the exemption. - wages paid by a Health Service Provider in connection with a commercial activity as set out in section 35 of the Health
Exempt organisations Wages are generally exempt for PRT purposes if paid by organisations with the following characteristics: Public Benevolent Institution Religious Charitable Public hospitals The following organisations are specifically not exempt: - charitable organisations with an educational purpose (above secondary level) The following organisations are specifically not exempt: - certain schools - educational institutions (above secondary level) - educational companies (above secondary level) - an instrumentality of the State The following organisations are specifically not exempt: - entities who pay wages to employees engaged in commercial or business activities The following organisations are specifically not exempt: - tertiary education providers Wages paid by some kindergartens, child care centres and film production companies are exempt subject to conditions. The following organisations are specifically not exempt: - schools (for profit) - colleges (for profit) - educational institutions other than those affiliated with the University of Adelaide or Flinders University of SA - educational companies (above secondary level) - an instrumentality of the State The following organisations are specifically not exempt: - schools (save those who provide education at or below the secondary level (s49 & Div 1, Part 3, Sched 2) - educational institutions (above secondary level) - educational companies (above secondary level) - an instrumentality of the State - technical schools and colleges The following organisations are specifically not exempt: - certain schools - educational institutions (above secondary level) - educational companies (above secondary level) - an instrumentality of the State The following organisations are specifically not exempt: - tertiary education providers; -, is, a professional association a college or other vocational education and training institution under the Vocational Education and Training Act 1996; - a charitable organisation that is a relevant body *, political party, an industrial association or a 4th limb charity* that has as a purpose the promotion of trade, industry or commerce. *the Minister has the power to reinstate the exemption. - wages paid by a Health Service Provider in connection with a commercial activity as set out in section 35 of the Health ATO: NCAC registration WorkCover: N/A
Differences-in-core-definitions-and-concepts-between-state-territory-and-federal-tax-laws-.docx