Queensland Consolidated Acts

PAYROLL TAX ACT 1971 - SECT 43A

(1) This section applies if—

(a) wages are paid or payable during a final 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, final payroll tax amount for the final period is reduced by the amount of the rebate for the period.

(3) In this section—

rebate, for a final 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 final period.

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

(b) the employer's, or DGE's, final payroll tax amount for the final period.