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)

Taxable if they are not performing services as an apprentice

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

Consular staff

Not taxable


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

Union representatives or board members

Taxable if:

  • an employer-employee relationship exists between the parties
  • or
  • the payments are remuneration to a director or member of the governing body of the union

Workers provided by an employment agent

Not taxable - the agency is liable instead

Not-for-profit and government wages


Exempt charitable institutions

Not taxable if the exempt charitable institution pays a person:

  • working exclusively for that organisation
  • performing services that meet the qualifying criteria

Local authorities or councils

Not taxable unless the wages are being paid in connection with the following activities:

  • abattoirs
  • bakeries
  • cemeteries
  • electricity generation, distribution or supply
  • hostels and hotels
  • milk supply
  • parking stations
  • picture theatres
  • public markets
  • quarries
  • sewerage
  • transport
  • water supply

Wages for other activities will be subject to a payroll tax equivalent

Public hospitals

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 list of significant business activities under section 39(4) of the Queensland Competition Authority Act 1997

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