The following taxation measures were announced by the Government as part of the 2020-21 State Budget, handed down today, 10 November 2020.
A 6 month payroll tax waiver over the period, January 2021 to June 2021 (the monthly return periods for December 2020 to May 2021) for:
This relief is an extension to the COVID-19 payroll tax relief measures previously announced.
For employers who have deferred their payroll tax liabilities due to COVID-19, extended repayment instalment arrangement options will be made available.
Relief will be provided equivalent to a 12 month payroll tax exemption for wages paid to eligible new apprentices and trainees who commence a relevant contract of training with an employer from 10 November 2020 to 30 June 2021.
Ex gratia relief based on the payroll tax payable on the wages of the eligible apprentice or trainee will be provided for 12 months from the date of commencement of the relevant contract of training.
For more information see our Apprentices and Trainees Page.
Other previously announced COVID-19 taxation and grant related measures in the Budget include:
For more information see our Land Tax COVID-19 Relief page.
For more information see our Payroll Tax COVID-19 Relief page.