📘 Pay-roll Tax Assessment Amendment Act 2019
010 of 2019Assented 12 June 2019
This Act amends the Pay-roll Tax Assessment Act 2002 to revise exemptions for wages paid to apprentices under training contracts. It clarifies eligibility based on when the training contracts were lodged for registration.
Impact
Employers claiming payroll tax exemptions for apprentice wages are affected. The changes impact eligibility criteria based on training contract registration dates, potentially altering tax liabilities.
Sectors
financeeducationpublic_sector
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