Payroll Tax Act 2007

Wages are exempt wages if they are paid or payable to a re-employed apprentice or trainee.

A re-employed apprentice or trainee is a person—

who is employed by an employer (the current employer) as an apprentice or trainee under a training contract in accordance with the requirements of an approved training scheme; and

who commenced employment with the current employer as an apprentice or trainee under a training contract on or after 1 July 2016; and

who was previously employed by another employer (the previous employer) as an apprentice or trainee under a training contract in accordance with the requirements of—

the approved training scheme referred to in paragraph (a); or

an approved training scheme that has been superseded by the training scheme referred to in paragraph (a); and

whose employment with the previous employer ceased before the person had completed the requirements of the approved training scheme referred to in paragraph (c)(i) or (ii).

Despite subsection (1), wages paid or payable to a re-employed apprentice or trainee are not exempt wages if the current employer and the previous employer are members of a group.