As part of the 2018-19 Budget, the Treasurer announced a new payroll tax exemption.
From 1 May 2018, a payroll exemption is available for up to two years in relation to wages paid to:
- a Territory resident who, when hired, increases the total number of Territory residents employed by a Territory business; or
- an existing employee of a Territory business, who relocates from living interstate or overseas to reside in the Territory as their principal place of residence; or
- a Territory resident hired by a Territory business to replace a former employee who resides interstate or overseas.
For more information on the exemption and the eligibility criteria for this, please refer to CG-PRT-008: Hiring Resident Employees.