📘 Pay-roll Tax Assessment Amendment (Exemption for Trainees) Act 2018
007 of 2018Assented 18 May 2018
This Act amends the Pay-roll Tax Assessment Act 2002 to provide exemptions for wages paid to apprentices and trainees under registered training contracts, subject to certain conditions and qualifications.
Impact
Employers in Western Australia may be affected by the payroll tax exemptions for apprentices and trainees. Employees undertaking eligible training contracts may also be indirectly affected. The Commissioner of State Revenue is required to make reassessments.
Sectors
financeeducationpublic_sector
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