📜 Pay-roll Tax Relief (COVID-19 Response) Regulations 2020
RegulationsSL 2020/17825 September 2020
Principal Act
These regulations prescribe the emergency period and exempt wages for the purposes of payroll tax relief in relation to the JobKeeper (extended) payment and the Boosting Apprenticeship Commencements wage subsidy.
Employers receiving the JobKeeper (extended) payment and the Boosting Apprenticeship Commencements wage subsidy will have those wages exempt from payroll tax during the specified emergency periods. This reduces the payroll tax burden for eligible employers.
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