Payroll Tax Act 2007

Apprentice/trainee wages that are paid or payable before 1 July 2008 are exempt wages.

An employer by whom apprentice/trainee wages are paid or payable on or after 1 July 2008 is entitled to a rebate of payroll tax paid in respect of those wages.

The amount of the rebate in respect of apprentice/trainee wages paid or payable in a particular period is the amount of the reduction in payroll tax payable by the employer that would result if the wages paid or payable by the employer in that period were reduced by the amount of those apprentice/trainee wages.

A rebate to which an employer is entitled under this clause is payable—

by refunding the amount of the rebate out of payroll tax paid by the employer, or

by allowing the amount of the rebate as an offset against payroll tax payable by the employer.

Wages are apprentice/trainee wages if the wages are paid or payable to—

an apprentice within the meaning of the Apprenticeship and Traineeship Act 2001, or

a trainee within the meaning of the Apprenticeship and Traineeship Act 2001, other than a trainee who has been continuously employed by the employer for more than 3 months full-time or 12 months casual or part-time immediately prior to commencing employment as a trainee, or

a person employed in accordance with a group apprenticeship scheme or a group traineeship scheme approved for the time being by the Secretary of the Department of Industry, Skills and Regional Development (other than a person employed as referred to in clause 6).

The regulations may make provision for or with respect to the payment of a rebate provided for by this clause, including provision for or with respect to any of the following—

the time for payment of the rebate,

the method of payment of the rebate,

providing for an exemption from any requirement to lodge a return in respect of apprentice/trainee wages.

An approval in force for the purposes of section 10 (1) (m) of the Pay-roll Tax Act 1971 immediately before the commencement of this clause lapses on that commencement and has no operation for the purposes of this clause.