Payroll tax rebate scheme
A rebate will be available for a period of one (1) year from the date of employment of youth employees (where employment commences between the period of 1 April 2020 and 30 June 2022) who are:
- aged between 15 and 24 years at the date of their employment; and.
- employed in either a full time or part time capacity.
Apprentices and trainees
A rebate will be available for a period of two (2) years from the date apprentices and trainees training contract comes into effect and as detailed below:
- apprentices and/or trainees in the building, construction, tourism, hospitality and manufacturing industries between 1 July 2019 and 30 June 2022; and
- apprentices and/or trainees employed in other industries between 1 January 2021 and 30 June 2022.
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.
Important: The rebate can only be paid after the payroll tax applicable for the claim period has been paid.
Refer to the Payroll tax rebate for apprentices, trainees and youth employees guideline for additional information.
How to claim the rebate
Registered payroll tax taxpayers in Tasmania can register for the rebate by completing the Payroll tax rebate for apprentices, trainees and youth employees application.
Claim forms will be forwarded to successful registrants for the scheme accordingly to the employer's payment frequency for payroll tax.
Employers yet to register for payroll tax in Tasmania will first need to
register for payroll tax. Once notification of registration has been received, the employer can then register for the rebate scheme.
For more information about the rebate scheme, email email@example.com.