16/07/2015
Apprentice and trainee payroll tax rebate - Queensland
The wages you pay to apprentices and trainees are generally exempt from payroll tax.
As an employer of exempt apprentices and trainees, you can also claim a payroll tax rebate that reduces your periodic liability. This rebate is available from 1 July for these financial years:
2015–16, 2016–17, 2017–18
2009–10, 2010–11, 2011–12.
The rebate is automatically calculated when you lodge a return in OSRconnect.
You can work out the rebate by multiplying 25% of the total wages paid to apprentices and trainees by 4.75% (payroll tax rate) for each return period in the applicable financial years.
https://www.osr.qld.gov.au/payroll-tax/exemp-reb-payroll-tax/apprentice-trainee-rebate.shtml
An incentive rebate is available for the 2009–10, 2010–11, 2011–12, 2015–2016, 2016–17, 2017–18 financial years for employers of apprentices and trainees.