📜 Pay-roll Tax Relief (COVID-19 Response) Amendment Regulations 2020
RegulationsSL 2020/24518 December 2020
Principal Act
These regulations amend the Pay-roll Tax Relief (COVID-19 Response) Regulations 2020 to include apprenticeship commencement wage subsidies as exempt wages for payroll tax relief, defining the relevant emergency period and subsidy details.
Employers receiving the Boosting Apprenticeship Commencements wage subsidy will have those wages exempt from payroll tax during the specified emergency period, reducing their payroll tax obligations. This encourages the hiring of new apprentices and trainees.
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