Northern Territory Numbered Acts Northern Territory Numbered Acts(1) Subject to subsection (2), wages are exempt wages if they are paid or payable by any of the following:
(a) a religious institution;
(b) a public benevolent institution (other than an instrumentality of the Territory);
(c) a non-profit organisation having as its sole or dominant purpose a charitable, benevolent, philanthropic or patriotic purpose (other than a school, educational institution, educational company or instrumentality of the Territory).
(2) The wages must be paid or payable:
(a) for work of a kind ordinarily performed in connection with the religious, charitable, benevolent, philanthropic or patriotic purpose of the institution or organisation; and
(b) to a person engaged exclusively in that kind of work.
(3) For subsection (1)(c), an educational company is a company:
(a) in which an educational institution has a controlling interest; and
(b) that provides, promotes or supports the educational services of that institution.
(4) For subsection (3), an educational institution has a controlling interest in an educational company if:
(a) members of the board of management of the company who are entitled to exercise more than 50% of the voting power at meetings of the board of management are accustomed or under an obligation, whether formal or informal, to act in accordance with the directions, instructions or wishes of the educational institution; or
(b) the educational institution may (whether directly or indirectly) exercise, control the exercise of, or substantially influence the exercise of, more than 50% of the voting power attached to voting shares, or any class of voting shares, issued by the company; or
(c) the educational institution has power to appoint more than 50% of the members of the board of management of the company.
(5) In this section:
"educational institution" means an entity that provides education above secondary level.