New Interpretation Note on Skills development levy exemption: Public benefit organisations

12 December 2022

This Note provides guidance on the interpretation and application of section 4(c) of the SDL Act, which exempts any PBO contemplated in section 10(1)(cN) from the payment of SDL, provided the PBO:

• solely carries on qualifying Public Benefit Activities or
• solely provides funds to PBOs that solely carry-on qualifying Public Benefit Activities.

Read interpretation Note 10 (Issue 4) here.