Exemption for Apprentices and Trainees
Status: Replaced on 13 July 2010 by Information Circular 21 - view current version
Legislation: Payroll Tax Act 2009
Date Issued: 5 July 2010
Information Circulars do not have the force of law.
The Government has advised RevenueSA that the implementation of the previously announced exemption from payroll tax for apprentices and trainees will be delayed until at least 1 January 2011.
RevenueSA has been advised that a busy legislative program prior to 1 July 2010 has prevented legislation implementing the exemption being introduced into Parliament.
Rather than the legislation being introduced later this year and having retrospective effect the Government has decided to delay the start date of the exemption.
The current payroll tax rebate scheme for trainees and apprentices will continue to operate in the interim.
View this Information Circular as PDF (PDF 192KB)