Victoria - Pay-roll tax exemption for CFA and VicSES volunteers - Australia

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The Pay-roll Tax Amendment (Bushfire and Emergency Service) Act 2007, which received Royal Assent on 20 March 2007, amends the Pay-roll Tax Act 1971 to exempt wages paid or payable to employees who are absent from work to volunteer as fire fighters or respond to other emergencies.

This exemption may apply to a range of emergency workers volunteering for organisations such as the Country Fire Authority and the VicSES, St Johns Ambulance, Red Cross, Volunteer Coast Guards and Life Saving Victoria.

The exemption will not apply if employees are away on official leave (e.g. recreation, annual, long service or sick leave). This is because the exemption is designed to compensate employers who normally paid pay-roll tax for loss of paid work time if employees are away from their workplaces to respond to emergencies.

This exemption is backdated to 1 November 2006, the start of the current bushfire season. Employers who are eligible for the exemption may make adjustments on their future monthly returns or in the 2007 annual adjustment return.

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Further Information:
Changes to State Taxes March 2007