• Changes to Payroll Tax Exemption for Wages Paid to Trainees

    The Pay-roll Tax Assessment Act 2002 has been amended by the Pay-roll Tax Assessment Amendment (Exemption for Trainees) Act 2018 to introduce new eligibility requirements for employers who receive a payroll tax exemption for the wages paid to trainees. The new eligibility requirements apply retrospectively from 1 December 2017.

    The amendments follow the Treasurer's announcement on 30 November 2017 that he would act to end the misuse of the exemption.

    The amending Act received the Royal Assent on 18 May 2018.

    See draft Revenue Ruling PT 24 'Exemption for Wages Paid to Trainees' for more information about the changes.

    Published date: 22 May 2018