• Changes to Payroll Tax Exemption for Wages Paid to Trainees

    The Pay-roll Tax Assessment Act 2002 (PTA Act) currently provides a 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 to end the misuse of the payroll tax exemption for wages paid to trainees.

    The State Government will introduce a Bill into Parliament in 2018 to amend the PTA Act retrospectively to 1 December 2017, where new eligibility requirements will apply.

    For more information, view Circular 10 and the Treasurer's Media Statement.

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

    Published date: 30 November 2017