Payroll Tax Act 2007

A new entrant is an apprentice or trainee employed by an organisation that is declared to be an approved group training organisation under clause 13B who enters into a training contract with that organisation within the period of time specified in subclause (2).

The period of time is—

for an apprentice or trainee who has not previously entered into a training contract with that organisation—

if the apprentice or trainee is a full-time employee of the organisation, 3 months after the day on which the apprentice or trainee commenced employment with the organisation; or

if the apprentice or trainee is a part-time employee of the organisation, 12 months after the day on which the apprentice or trainee commenced employment with the organisation; and

for an apprentice or trainee who has previously entered into a training contract with that organisation within a period of time specified in paragraph (a), 3 months after the day on which the training contract that the apprentice or trainee most recently entered into with the organisation expired.