Independent schools condemn removal of payroll tax exemptions in state budget

Victorian Premier Daniel Andrews said high-fee non-government schools had a "sweetheart taxation deal" that can't continue. (AAP: Julian Smith)

Victoria's changes to payroll tax for independent schools in this week's budget do not take into account the needs of low- to mid-fee schools, according to one Melbourne school principal.

This week's budget included the removal of payroll tax exemptions for high-fee non-government schools under revenue initiatives, with 110 schools, or around 15 per cent, set to be liable for payroll tax.