Queensland Consolidated Acts

PAYROLL TAX ACT 1971 - SECT 35A

(1) This section applies if—

(a) wages are paid or payable during 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, annual payroll tax amount for each financial year is reduced by the amount of the rebate for the financial year.

(3) However, if the employer or DGE lodged under section 64, or was required under that section to lodge, one or more final returns during the financial year, the amount of the wages mentioned in subsection (1) paid or payable for a final period during the year are not to be included in working out the amount of the rebate.

(4) In this section—

rebate, for a financial year, 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 financial year.

W means the amount of the wages mentioned in subsection (1) for the financial year;

(b) the employer's, or DGE's, annual payroll tax amount for the financial year.