FPRT41
APPLICATION: CHARITABLE EXEMPTION – PAYROLL TAX
SECTION 41 OF THE PAY-ROLL TAX ASSESSMENT ACT 2002
CLIENT ID
APPLICATION FOR EXEMPTION FROM PAYROLL TAX
Section 40(2)(n) of the Pay-roll Tax Assessment Act 2002 provides that wages paid by a charitable body
or organisation are exempted under section 41 for doing work of the kind ordinarily performed in
connection with a charitable purpose for which the body or organisation is carried on.
An exemption from payroll tax may be available where a body or organisation is established or carried
on for charitable purposes except:
(a) a body or organisation whose sole or principal purpose is the provision of tertiary education; or
(b) a college or other vocational education and training institution under the Vocational Education and
Training Act 1996.
IMPORTANT
This application form must be submitted to the Office of State Revenue together with the following information,
where applicable:
1. A copy of the applicant’s constitution, memorandum of association or other establishing document, and
any amending documents;
2. The applicant’s most recently published annual reports and/or financial statements; and
3. A comprehensive submission outlining the purposes for which the organisation has been established and
the activities and services it provides in order to fulfil those purposes.
NOTE: This application form is not required where the taxpayer is a public benevolent institution. The wages of a
public benevolent institution conducting work of a public benevolent nature are automatically exempt under section
40(2)(c) of the Pay-roll Tax Assessment Act 2002 and the taxpayer is not required to apply to the Commissioner
for an exemption.
1.
APPLICANT DETAILS
Name of Organisation:
Client ID:
Address / Registered Office:
Postcode:
01049294
ABN:
FPRT41 Charitable Exemption Application Form
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Jurisdiction(s) in which wages are paid (Please tick appropriate box)
ALL
VIC
ACT
WA
QLD
SA
NSW
TAS
NT
Estimated total wages that would have been paid at the end of the current financial year
Total WA
wages
2.
$
Total Australia wide
wages (including WA)
$
HEAD OF CHARITY
(Tick appropriate box)
Relief of poverty
The advancement of education
The advancement of religion
Other purposes beneficial to the community
2.1 Has the organisation applied for an exemption in any other State or Territory Revenue Office?
Yes
No
If ‘yes’, provide a copy of the determination(s) issued by the other State or Territory Revenue
Office(s).
Information Exchange
For the purpose of administering Western Australia’s taxation laws, the Office of State Revenue
exchanges information with other State Revenue Offices and the Australian Taxation Office to assist in
the proper identification and accurate assessment of taxation liabilities.
Sharing of information is carried out in accordance with section 114 of the Taxation Administration
Act 2003, the corresponding legislation in other States/Territories, and under Table 4 of section 355-65
of Schedule 1 of the Taxation Administration Act 1953 (Cth).
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FPRT41 Charitable Exemption Application Form
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3.
RELEVANT BODIES
An organisation or body liable to payroll tax which is a relevant body as defined under section 42A of the
Pay-roll Tax Assessment Act 2002 will not qualify for a charitable exemption unless a beneficial body
determination is in place for that relevant body.
NOTE: An application for a beneficial body determination can only be made after the Commissioner has
declined an exemption on the sole ground that the taxpayer is a relevant body. Please refer to the
information available at the end of this application form in relation to a beneficial body determination.
Is the applicant one of the following relevant bodies:
3.1
a political party?
Yes
No
3.2
an industrial association?
Yes
No
3.3
a professional association?
Yes
No
3.4
a body, other than a body referred to in 3.1, 3.2, or 3.3, that Yes
promotes trade, industry or commerce, unless the main purposes
of the body are charitable purposes that fall within the first three
categories (being relief of poverty, advancement of education and
advancement of religion).
No
3.5
a member of a group as defined in the Glossary to the Pay-roll Tax Yes
Assessment Act 2002, to which any other member of the group is
a body referred to in 3.1 – 3.4?
No
List all members of the group (whether or not a body referred to in 3.1 – 3.4):
3.6
A related body corporate of another body referred to in 3.1 – 3.4 as
defined in section 9 of the Corporations Act 2001 (Cth)?
Yes
No
List all related entities (whether or not a body referred to in 3.1 – 3.4):
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3.7
A body that has its sole or dominant purpose or object the conferral of
a benefit, whether financial or non-financial, on a body referred to in
3.1 - 3.4?
Yes
No
Provide details of any relationships where a benefit is conferred of on
another entity (whether or not those entities are a body referred to in
3.1 – 3.4):
4.
BENEFICIAL BODY DETERMINATION
Has a beneficial body determination been made in respect of the applicant?
Yes
No
If ‘yes’, provide a copy of the notice of determination from the Minister for Finance.
IMPORTANT
A person who provides information to the Commissioner knowing it to be false or misleading
commits an offence under the Taxation Administration Act 2003. The penalty for the offence is:
a) $20,000; and
b) three times the amount of tax that was avoided or might have been avoided if the false or
misleading information had been accepted as true.
DECLARATION
I
of
Telephone (
)
the person completing this application, do hereby declare that the information contained herein is to the
best of my knowledge and belief, true, accurate and complete in every particular.
Official capacity in which declaration is made
Dated
1049294
/
/
Signature
FPRT41 Charitable Exemption Application Form
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Delivery to:
Office
Postal
Address
1049294
Enquiries:
Office of State Revenue
Plaza Level
200 St Georges Terrace
PERTH WA 6000
Telephone
Office of State Revenue
GPO Box T1600
PERTH WA 6845
Web
Enquiry
www.osr.wa.gov.au/PayrollEnquiry
Website
www.osr.wa.gov.au
(08) 9262 1300
1300 368 364
(WA country STD callers only
– local call charge)
FPRT41 Charitable Exemption Application Form
(select the subcategory ‘Charitable
Exemptions’)
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Charitable Exemption – PAYROLL TAX
EXEMPTION FROM PAYROLL TAX PURSUANT TO SECTIONS 40(2)(C) AND 40(2)(N) OF THE
PAY-ROLL TAX ASSESSMENT ACT 2002
For a detailed explanation of whether a charitable body or organisation will be exempt from payroll tax,
please refer to sections 40(2)(c) and 40(2)(n) of the Pay-roll Tax Assessment Act 2002 (‘PTA Act’).
For further information, please also refer to Revenue Ruling PT 18 ‘Charitable Exemptions’ and Payroll
Tax Circular 9 ‘Taxation Legislation Amendment Act (No. 2) 2015’.
Relevant publications are available on the Office of State Revenue website at www.osr.wa.gov.au.
Political Party
Means a body or organisation, whether incorporated or unincorporated, having as one of its objects or
activities the promotion of the election to the Parliament of the Commonwealth, or to a Parliament of a
State or Territory, of a candidate or candidates endorsed by it or a body or organisation of which it forms
part of.
Industrial Association
Means any of the following:

an organisation registered under the Industrial Relations Act 1979 section 53;

an association of employees registered as an organisation, or recognised, under the Fair Work
(Registered Organisations) Act 2009 (Cth);

an association of employees registered or recognised as a trade union (however described) under
the law of another State or a Territory; or

an association of employees a principal purpose of which is the protection and promotion of the
employees’ interests in matters concerning their employment.
Professional Association
Means a body or organisation, whether incorporated or unincorporated, having as one of its objects or
activities the promotion of the interest of its members in any profession.
Promote trade, industry or commerce
Includes to carry out an undertaking a purpose of which includes the promotion of, or the advocacy for,
trade, industry or commerce, whether generally or in respect of any particular kind of trade, industry or
commerce.
Group (Payroll Tax)
Means a group constituted under Part 4 of the PTA Act.
For further information regarding grouping please refer to Payroll Tax Fact Sheet ‘Grouping Provisions’.
Beneficial body determination
Subject to certain criteria, an application may be made to the Minister for Finance for a determination
that a relevant body is a beneficial body for the purposes of the taxation Acts. The effect of a beneficial
body determination is to reinstate the entitlement to the charitable exemption.
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An application may be made to the Minister for Finance for a beneficial body determination where:

the Commissioner declines an application for a charitable exemption on the sole ground that the
taxpayer is a relevant body; and

all objection and review proceedings have been exhausted, discontinued or fully determined, or all
objection or review rights have been surrendered by the taxpayer; and

the application is made within 60 days after the objection or review rights have been finalised or
surrendered, as applicable.
A relevant body that is an industrial association or political party is not entitled to make an application.
The Minister, with the Treasurer’s concurrence, may make, amend or revoke a beneficial body
determination only if the Minister is of the opinion that it is in the public interest to do so. The Minister is
required to publish the making, amendment or revocation of a beneficial body determination in the
Gazette which continues in force until the notice of revocation is published in the Gazette.
For further information, please refer to:

sections 42B and 42C of the PTA Act; and

Payroll Tax Circular 9 ‘Taxation Legislation Amendment Act (No. 2) 2015’.
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