The Pay-roll Tax Assessment Act 2002 (PTA Act) currently provides a payroll tax exemption for the wages of all trainees paid under an approved training contract registered with the Department of Training and Workforce Development.
On 30 November 2017, the Treasurer announced he was acting to end the misuse of the payroll tax exemption for wages paid to trainees.
The Government will introduce a Bill into Parliament in 2018 to amend the PTA Act retrospectively to 1 December 2017.Transitional arrangements will apply for existing employees whose training contract was lodged with the Department of Training and Workforce Development prior to 1 December 2017.
To find out more about the new eligibility requirements and how they may affect you, please click on the following link to view Circular 10.
More information on the announced changes and the passage of the amending legislation will be made available at www.osr.wa.gov.au as it becomes available.