Pay-Roll Tax Relief (Covid-19 Response) Amendment Regulations 2020
Amends the Pay-roll Tax Relief (COVID-19 Response) Regulations 2020 regarding apprenticeship commencements and exempt wages.
Details
Notice Text
These regulations amend the Pay-roll Tax Relief (COVID-19 Response) Regulations 2020. Defines terms related to apprenticeship commencements subsidised exempt wages and jobkeeper (extended) subsidised exempt wages. Prescribes the period commencing on 5 October 2020 and ending on 30 September 2021 in relation to apprenticeship commencements subsidised exempt wages. Prescribes apprenticeship commencements subsidised exempt wages as exempt.
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