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Apprentice and Trainee Rebate for Payroll Tax
Program ID: 13255
Overview
This program aims to provide employers a payroll tax rebate on the wages of apprentices and trainees in addition to their wages being exempt from payroll tax.

Employers of exempt apprentices and trainees can also claim a payroll tax rebate that reduces your periodic liability. This rebate is available from 1 July for these financial years:
- 2009-10 to 2011-12
- 2015-16 to 2017-18

For the 2016-17 financial year, the rebate increased from 25% to 50%. The rebate is automatically calculated when you lodge a return in OSRconnect.

For 2016-17, employers can work out the rebate by multiplying 50% of the total wages paid to apprentices and trainees by 4.75% (payroll tax rate) for each return period in the applicable financial years.

The maximum rebate that can be claimed is equal to the amount of the periodic liability. All rebate records must be kept for five years.
Who Can Apply
Eligible applicants include Queensland employers of exempt apprentices and trainees.
Applies to
DocumentationUploaded
Web OverviewAugust 2017
Use these documents as a guide only - always get the latest direct from the Administrator
Status Open
Closing Information
This program is open on an ongoing basis.
Funding Type Rebate
Requires Co-contribution? Yes
Competitive Yes
Location Queensland
Industry
General - Non-Industry Specific
Activities
General Operations
Difficulty Rating
Program Administrator
Office of State Revenue (Queensland)
Telephone 1300 300 734
General Website Visit website
Program Website Visit website
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