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Wages for apprentices, consular staff, contractors, directors, trainees and union roles
Depending on certain conditions, payments to particular types of employees are not taxable.
Find out these conditions in the tables below.
Types of employees
Not taxable if the employee works for the whole period as an apprentice under the Further Education and Training Act 2014 (or, before 30 June 2014, the Vocational Education, Training and Employment Act 2000)
Community Development Employment Project employees (administered under the Community Development Programme)
Not taxable if wages are paid to an Aboriginal or Torres Strait Islander person employed under this program
Taxable for work performed after 1 July 2008 where no exemption applies
You must ensure that these workers do not fit into the definition of an employee, as different conditions apply
Not taxable if they are paid under the Further Education and Training Act (or the Vocational Education, Training and Employment Act before 30 June 2014) subject to certain conditions
Workers provided by an employment agent
Not taxable - the agency is liable instead
Not-for-profit and government wages
Not taxable if the exempt charitable institution pays a person:
Local authorities or councils
Not taxable unless the wages are being paid in connection with the following activities:
Wages for other activities will be subject to a payroll tax equivalent
Not taxable where the employee performs duties that are usually performed in connection with a public hospital
Queensland Government departments as per s. 8 of the Financial Accountability Act 2009
|Not taxable unless paid by a commercialised business unit included in the significant business activities list (PDF, 40.2KB) published under section 33(1) of the Queensland Productivity Commission Act 2015|
Queensland hospital and health services as per s. 17 of the Hospital and Health Boards Act 2011
Not taxable for hospital and health services established under the Hospital and Health Boards Act
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