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Apprentice and trainee rebate for payroll tax QLD

The apprentice and trainee rebate for payroll tax provides Queensland employers with a payroll tax rebate on wages paid to eligible apprentices and trainees.

What you get?

Payroll tax rebate.

Who is this for?

Queensland businesses.


If your apprentice and trainee wages are exempt from payroll tax in Queensland, you can also claim a rebate that reduces your payroll tax amount for the particular liability (periodic, annual or final return).

A 50% rebate is available from 1 July for these financial years:

  • 2016–17
  • 2017–18
  • 2018–19
  • 2019–20
  • 2020–21
  • 2021–22
  • 2022–23.

What are the eligibility criteria?

To be eligible, you must:

  • be paying payroll tax in Queensland
  • employ apprentices and/or trainees
  • be exempt from paying payroll tax for your apprentice and trainee wages.

How do you apply?

There is no application required. The rebate is calculated automatically when you enter your apprentice and trainee wages and lodge a return in QRO Online

Find out more information at Apprentice and trainee rebate for payroll tax.

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