Changes to payroll tax exemption arrangements from 1 December 2017

Details of the proposed changes can be found at Office of State Revenue Circular 10. Any queries relating to the administration of the payroll tax exemption should be made to the Office of State Revenue on 08 9262 1300 or by web enquiry at

The Department of Training and Workforce Development Apprenticeship Office will continue to assess and make decisions on requests relating to existing worker traineeships in accordance with the Vocational Education and Training Act 1996 and relevant Regulations.

Please note, under the proposed transitional arrangements for existing worker traineeships registered or lodged with the Department before 1 December 2017, the duration of the payroll tax exemption cannot be extended by suspending or varying the training contract. The transitional arrangements will only allow the payroll tax exemption to apply until the expected completion date of these training contracts as at 1 December 2017.

The Apprenticeship Office may also assess a worker’s employment status (ie; existing worker or new entrant) as part of its registration assessment or compliance assessment following the registration of a training contract. Guidelines on how to determine a worker’s employment status will be published in due course.

Page last updated January 22, 2021