Interstate business relocating to 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. Refer to council boundaries; 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.
Refer to the Interstate business relocating to regional Tasmania guideline or factsheet for further information.
How to claim the rebate
To declare your exempt wages:
If you are uncertain whether your business qualifies for this exemption, contact us.