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Payroll Tax Act 2007

Rate changes

The amendments reduce the payroll tax rate payable for the period from 1 July 2010 to 31 December 2010 from 5.65% to 5.5%. This brings forward the payroll tax reduction that was due to occur on 1 January 2011. From 1 January 2011, the rate is further reduced to 5.45%.

Paternity leave exemption

The amendments exempt from payroll tax wages that are paid or payable to a male employee in respect of a maximum of 14 weeks paternity leave. This exemption is similar to the exemption that applies to maternity leave and adoption leave.

The amendment applies to wages paid or payable on or after 1 July 2010.

Apprentice/trainee rebate

The amendments provide that the payroll tax rebate that an employer is entitled to in respect of apprentice/trainee wages does not apply to wages payable to a trainee who has been continuously employed by the employer for more than three months full-time or 12 months casual or part-time immediately before commencing work as a trainee.

This replaces an existing exclusion for wages payable to a trainee who was an employee of the employer within the period of three months before becoming a trainee. The amendment applies to wages paid or payable on or after 1 July 2010.

More information

Last updated: 31 October 2013