Interstate businesses relocating to regional Tasmania
A three-year payroll tax exemption is available for interstate businesses that relocate their operations to regional Tasmania providing the following eligibility requirements are met:
- the relocation must occur between 1 July 2018 and 30 June 2021; and
- the relocation must be to regional Tasmania. This means an area of Tasmania not including the local government municipalities of Clarence, Glenorchy, Hobart or Kingborough - see boundaries here; and
- the business must be physically operated from real property; and
- prior to relocation, the business must:
- have been operated in a location other than Tasmania; and
- not have paid taxable wages in Tasmania (either themselves or as a member of a group) in the 5 year period preceding the relocation; and
- for wages to be exempt they must be paid to an employee who physically undertakes at least 80 per cent of their work for the business in regional Tasmania.
The Guideline and Frequently Asked Questions - Payroll tax exemption - Interstate business that relocate to regional Tasmania and the factsheet Payroll Tax exemption for interstate businesses relocating to regional Tasmania fact sheet provides more information about eligibility requirements.
To declare your exempt wages to the State Revenue Office, you will need to complete a declaration form. The form will be made available on this website closer to the end of the 2018-19 financial year.
If still uncertain whether your business qualifies for this exemption, please contact the State Revenue Office.