Exemptions from state taxes apply to range of eligible bodies, including certain incorporated associations.

For example, under section 40(2) of the Western Australian Pay-roll Tax Assessment Act (2002), most of the salaries and wages paid by a range of bodies may be exempt from pay-roll tax. These bodies include:

• religious or public benevolent institutions; 
• private hospitals run by not-for-profit organisations; and
• schools and colleges (at or below secondary level) run by not-for-profit organisations.

Charitable organisations may apply to the Commissioner of State Revenue for an exemption from pay-roll tax (under section 41).