Payroll Tax (Exemption) Notification

Payroll Tax Act

(Chapter 223, Section 7(d))

Payroll Tax (Exemption) Notification

N 1

REVISED EDITION 1990

(25th March 1992)

[1st January 1965]

The Minister for Finance has exempted the employers specified in the first column of the Schedule from the payment of payroll tax to the extent specified in the second column of the Schedule.

THE SCHEDULE

Employers	Extent of Exemption
1. Any charitable institution or body of persons or trust established for charitable purposes only, exempt from the payment of income tax under the Income Tax Act [Cap. 134]	Wholly
2. Religious institutions exempt from the payment of income tax under the Income Tax Act	Wholly
3. Universities, technical colleges and schools, hospitals orphanages, welfare organisations, which are Government-aided or run by charities on a non-profit making basis and exempt from the payment of income tax under the Income Tax Act	Wholly
4. Any pension or provident fund or society approved under the Income Tax Act	Wholly
5. Bona fide friendly societies exempt from the payment of income tax under the Income Tax Act	Wholly
6. Co-operative societies and trade unions registered under the Co-operative Societies Act [Cap. 62] and the Trade Unions Act [Cap. 333], respectively	Wholly
7. Coconut oil millers ... ...	Exemption shall relate only to the payroll of employees who are employed in connection with the production of coconut oil
8. United Nations agencies ...	Wholly
9. Political parties registered under the Societies Act [Cap. 311].	Wholly

LEGISLATIVE HISTORY

Payroll Tax (Exemption) Notification

 

This Legislative History is provided for the convenience of users of the Payroll Tax (Exemption) Notification. It is not part of this Notification.
1.	G. N. No. S 194/1965—Payroll Tax (Exemption) Notification 1965
	Date of commencement	:	Date not available