Queensland Consolidated Acts

PAYROLL TAX ACT 1971 - SECT 27A

(1) This section applies if—

(a) wages are paid or payable during a periodic return period in a financial year ending 30 June 2010, 2011 or 2012 by an employer, or a DGE for a group, to a person who is an apprentice or trainee under the Vocational Education, Training and Employment Act 2000; and

(b) the wages are not taxable wages under section 14(2)(j).

(2) The employer's, or DGE's, periodic liability for payroll tax for each periodic return period is reduced by the amount of the rebate for the period.

(3) In this section—

rebate, for a periodic return period, means the lesser of the following amounts—

(a) the amount worked out using the following formula—

where—

T means the appropriate rate of payroll tax for the periodic return period.

W means the amount of the wages mentioned in subsection (1) for the periodic return period;

(b) the employer's, or DGE's, periodic liability for payroll tax for the periodic return period.