Public Ruling PTAQ000.3.3 Temporary increase of payroll tax rebate for wages paid to apprentices and trainees

A public ruling, when issued, is the published view of the Commissioner of State Revenue (the Commissioner) on the particular topic to which it relates. It therefore replaces and overrides any existing private rulings, memoranda, manuals and advice provided by the Commissioner in respect of the issue(s) it addresses.

Where a change in legislation or case law (the law) affects the content of a public ruling, the change in the law overrides the public ruling—that is, the Commissioner will determine the tax liability or eligibility for a concession, grant or exemption, as the case may be, in accordance with the law.

What this ruling is about

  1. Public Ruling PTAQ000.3.2 outlines the administrative arrangement that extends the increase of the payroll tax rebate1 on the wages of apprentices and trainees from 25% to 50% for the financial years 2016–17 and 2017–18.
  2. The Revenue Legislation Amendment Act 2018 (the Amendment Act) amends the Payroll Tax Act 1971 (Payroll Tax Act) to give retrospective legislative effect to the administrative arrangement.2
  3. The Amendment Act also extends the availability of the increased rebate to wages paid or payable in the 2018–19 financial year.
  4. Public Ruling PTAQ000.3.2 is to be withdrawn.

Ruling and explanation

  1. Public Ruling PTAQ000.3.2 is no longer in effect.

Date of effect

  1. This public ruling takes effect from 1 July 2018.


Elizabeth Goli
Commissioner of State Revenue
Date of issue: 29 June 2018


Public Ruling Issued  Dates of effect
From To
PTAQ000.3.3 29 June 2018 1 July 2018 Current
PTAQ000.3.2 14 June 2017 14 June 2017 30 June 2018
PTAQ000.3.1 20 July 2016 20 July 2016 13 June 2017


  1. Sections 27A, 35A and 43A of the Payroll Tax Act
  2. Section 145 of the Payroll Tax Act