• Changes to Payroll Tax Exemption for Wages Paid to Trainees

    The Pay-roll Tax Assessment Act 2002 currently provides an payroll tax exemption for the wages of all trainees paid under an approved training contract registered with the Department of Training and Workforce Development.

    On 30 November 2017, the Treasurer announced he was acting immediately to end the misuse of the payroll tax exemption for wages paid to trainees.

    The Pay-roll Tax Assessment Amendment (Exemption for Trainees) Bill 2018 which introduces new eligibility requirements that will apply retrospectively to 1 December 2017 has been passed by the Legislative Assembly and is to be debated in the Legislative Council in coming weeks.

    Information regarding the Bill is available on the Western Australian Parliament website.

    See Circular 11 'Amendments to Payroll Tax Exemption for Wages Paid to Trainees' for more information about the changes.

    Additional information on the announced changes and the passage of the amending legislation will be provided as it becomes available.

    Published date: 16 April 2018