Queensland Consolidated Acts Queensland Consolidated Acts(2) The wages liable to payroll tax under this Act do not include wages paid or payable—
(a) by the Governor of a State; or
(b) by a public hospital to a person during a period in respect of which the person is engaged exclusively in work of the hospital of a kind ordinarily performed in connection with the conduct of public hospitals; or
(c) by a charitable institution in respect of a charitable institution to a person during a period in respect of which the person is engaged exclusively—
(i) in the work of the second mentioned charitable institution for a qualifying exempt purpose; or
(ii) where that second mentioned charitable institution is—
(A) a hospital, in the work of that hospital of a kind ordinarily performed in connection with the conduct of a hospital; or
(B) a non-tertiary educational institution, in the work of that institution of a kind ordinarily performed in connection with the conduct of a non-tertiary educational institution of the relevant kind; or
(d) by a teachers' training college (that is not a college of advanced education) declared under a regulation made for the purposes of this paragraph, in respect of such period (whether commencing before or after the commencement of the Payroll Tax Act Amendment Act 1985, section 6) as is specified under a regulation unless within any period so specified the college becomes a college of advanced education whereupon the exemption shall cease to apply; or
(e) by a local government, except to the extent that those wages are paid or payable—
(i) for or in connection with; or
(ii) for or in connection with the construction of any buildings or the construction of any works or the installation of plant, machinery or equipment for use in or in connection with;
electricity generation, distribution or supply, water supply, sewerage, the conduct of transport services (including ferries), of abattoirs, of public markets, of parking stations, of quarries, of cemeteries, of picture theatres, of milk supply, of hostels, of hotels or of bakeries or of any other activity that is a prescribed activity; or
(f) to members of his or her official staff by—
(i) a consular or other representative (other than a diplomatic representative) in Australia of the government of any other part of Her Majesty's dominions or of any other country; or
(ii) a trade commissioner representing in Australia any other part of Her Majesty's dominions; or
(g) by the Commonwealth War Graves Commission; or
(h) by the Australian-American Educational Foundation; or
(i) to a person who is a member of the defence force of the Commonwealth or of the armed force of any part of Her Majesty's dominions, being wages paid or payable by reason of the person being such a member by the employer from whose employment the person is on leave; or
(j) subject to subsections (3) to (7), to a person who is an apprentice or trainee under the Vocational Education, Training and Employment Act 2000, as the apprentice or trainee, for the period of the person's apprenticeship or traineeship; or
(k) subject to subsection (8), to an employee for a period when the employee is—
(i) taking part in fire fighting or fire prevention activities, or associated activities, as a volunteer member of a rural fire brigade under the Fire and Rescue Service Act 1990; or
(ii) performing functions as a volunteer member of the State Emergency Service or an emergency service unit under the Disaster Management Act 2003; or
(iii) performing functions as an honorary ambulance officer under the Ambulance Service Act 1991; or
(l) to a person who is an Aboriginal person or Torres Strait Islander employed under an employment project under the Community Development Employment Project funded by the Department of Employment and Workplace Relations (Cwlth) or the Torres Strait Regional Authority.
(3) The exemption given in subsection (2)(j) does not apply to wages paid or payable to a trainee under a traineeship started with the trainee's employer after the commencement of this subsection (the current traineeship) if, immediately before the current traineeship starts, the trainee had been employed by the employer for a continuous period of at least—
(a) for a full-time employee—3 months; or
(b) for a part-time or casual employee—12 months.
(4) Despite subsection (3), the exemption given in subsection (2)(j) applies to wages paid or payable to the trainee under the current traineeship if—
(a) before the commencement of subsection (3), the trainee started, with the employer, a traineeship for a certificate II qualification established under a national program administered under the Australian National Training Authority Act 1992 (Cwlth) (a certificate II traineeship); and
(b) the current traineeship is a traineeship for a certificate III qualification (a certificate III traineeship) in the same training package or occupational stream as the certificate II traineeship; and
(c) the trainee starts the current traineeship within 1 year after obtaining the certificate II qualification.
(5) Also, despite subsection (3), the exemption given in subsection (2)(j) applies to wages paid or payable to the trainee under the current traineeship if—
(a) after the commencement of subsection (3), the trainee started, with the employer, a certificate II traineeship and subsection (2)(j) applied to wages paid or payable to the trainee under the certificate II traineeship; and
(b) the current traineeship is a certificate III traineeship in the same training package as the certificate II traineeship; and
(c) the trainee starts the current traineeship within 1 year after obtaining the certificate II qualification.
(6) For subsection (3), the trainee is taken to have been employed by the employer for a continuous period if, in the period, 1 of the following events is effected for the sole or dominant purpose of obtaining the benefit of Commonwealth or State funding, or an exemption under subsection (2)(j), in relation to the traineeship—
(a) the trainee's employment ends, and restarts, with the employer;
(b) the trainee's employer changes.
(7) For subsections (4)(a) and (5)(a), a reference to the trainee's employer includes a reference to the former owner of the business in which the trainee is employed if—
(a) ownership of the business changes after the trainee starts the certificate II traineeship; and
(b) the certificate III traineeship is with the new owner.
(8) The exemption given in subsection (2)(k) does not apply to wages paid or payable as annual leave, long service leave, recreation leave or sick leave.
(9) In this section—
charitable institution means an institution registered under the Administration Act, part 11A, other than a university or university college.
non-tertiary educational institution means an institution, not carried on by or on behalf of the State, the principal object and pursuit of which is—
(a) the education of students in primary or secondary schools, or both; or
(b) the conduct of a rural training school; or
(c) the conduct of a kindergarten or preschool; or
(d) any 2 or more of those objects and pursuits.
qualifying exempt purpose means each of the following—
(a) activities of a religious nature;
(b) public benevolent purposes;
(c) educational purposes;
(d) conducting a kindergarten;
(e) the care of sick, aged, infirm, afflicted or incorrigible people;
(f) the relief of poverty;
(g) the care of children by—
(i) being responsible for them on a full-time basis; and
(ii) providing them with all necessary food, clothing and shelter; and
(iii) providing for their general wellbeing and protection;
(h) another charitable purpose or promotion of the public good;
(i) providing a residence to a minister, or members of a religious order, who is or are engaged in an object or pursuit of a kind mentioned in any of paragraphs (a) to (h).