In New South Wales, wages paid to apprentices and new entrant trainees will no longer be exempt, and all employers will be required to include wages and salaries paid to those staff in their payroll tax calculations.
The exemption will be replaced by a rebate scheme, with rebates provided by the Office of State Revenue. The rebate will be available for the first monthly payroll tax return for the 2008-2009 tax year, due 7 August 2008.
There have also been a number of changes to the Queensland provisions, with the introduction of a number of new exemptions including maternity and adoption leave, and exemptions for wages paid to volunteer fire-fighters and emergency services workers.
Changes to South Australia's arrangements include new standardised exemption thresholds for motor vehicles and accommodation allowances based on Australian Taxation Office rates, and the inclusion of superannuation contributions for non-employee directors in the payroll tax base.
New payroll tax exemptions in Tasmania include wages paid to employees in respect of work performed outside Tasmania and the expansion of current public benevolent and religious exemption arrangements to cover not-for-profit organisations.