Apprentices and Trainees Payroll Tax Rebate TAS

At a glance

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Provides TAS employers with a payroll tax rebate on wages paid to eligible apprentices, trainees and youth employees.

Who can apply:

At a minimum, you must:

  • have lodged your employees returns and paid their payroll tax by the due date to be eligible for the rebate for the same period
  • be employing an apprentice or trainee as defined under the Training and Workforce Development Act 2013

Other eligibility requirements may apply.

Deadline to apply:

Applications may be made at any time.

Contact information:

(03) 6166 4400

taxhelp@treasury.tas.gov.au

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Overview

A payroll tax rebate is available for employers of eligible apprentices, trainees and youth employees in Tasmania between 1 July 2017 and 30 Jun 2019.

The rebate is extended from 1 July 2019 to 30 June 2021 for businesses that employ apprentices and trainees in the following industries:

  • building and construction
  • tourism and hospitality
  • manufacturing

The maximum rebate payable will be the payroll tax levied for wages paid to eligible employees, or the total payroll tax paid, whichever is less.

The rebate can only be paid after the payroll tax applicable for the claim period has been paid.

Eligibility criteria

To be eligible, you must:

  • have lodged your employees returns and paid their payroll tax by the due date to be eligible for the rebate for the same period
  • be employing an apprentice or trainee as defined under the Training and Workforce Development Act 2013
  • comply with all legislative requirements of the Payroll Tax Act 2008 and the Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017

Find out more about the eligibility criteria at Apprentices and Trainees Payroll Tax Rebate.

How to apply

Find out more about how to apply at Apprentices and Trainees Payroll Tax Rebate.

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