{"id":"tas:sr-2019-026","name":"Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Regulations 2019","slug":"payroll-tax-rebate-apprentices-trainees-and-youth-employees-regulations-2019","collection":"regulation","jurisdiction":"tas","status":"in_force","isInForce":true,"actNumber":"26 of 2019","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":184174,"registerId":"tas-tas:sr-2019-026-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short title","content":"### 1 Short title\n\n> These regulations may be cited as the [Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Regulations 2019](/view/html/inforce/2026-04-12/sr-2019-026) .","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"### 2 Commencement\n\n> These regulations take effect on the day on which their making is notified in the *Gazette*.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Interpretation","content":"### 3 Interpretation\n\n> In these regulations –\n> \n> > ***Act*** means the [Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017](/view/html/inforce/2026-04-12/act-2017-023) ;\n> \n> > ***ANZSIC*** means the Australian and New Zealand Standard Industrial Classification issued by the Australian Bureau of Statistics in 2006 (ABS Catalogue No. 1292.0), as amended from time to time;\n> \n> > ***ANZSIC C training contract*** means a training contract where the person employed or engaged under that contract is so employed, or engaged, substantially within an industry that falls within Division C of ANZSIC;\n> \n> > ***ANZSIC E training contract*** means a training contract where the person employed or engaged under that contract is so employed, or engaged, substantially within an industry that falls within Division E of ANZSIC;\n> \n> > ***ANZSIC H training contract*** means a training contract where the person employed or engaged under that contract is so employed, or engaged, substantially within an industry that falls within Division H of ANZSIC.","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Extension of eligible period for certain eligible employees","content":"### 4 Extension of eligible period for certain eligible employees\n\n> > (1)  The following eligible employees are prescribed for the purposes of [paragraph (a) of the definition of ***eligible period*** in section 3](/view/html/inforce/2026-04-12/act-2017-023#GS3@Nd203155@Hpa@EN) of the Act:\n> > \n> > > > (a) a person who is an eligible employee by virtue of his or her employment or engagement as a trainee, or apprentice, under an ANZSIC C training contract;\n> > > \n> > > > (b) a person who is an eligible employee by virtue of his or her employment or engagement as a trainee, or apprentice, under an ANZSIC E training contract;\n> > > \n> > > > (c) a person who is an eligible employee by virtue of his or her employment or engagement as a trainee, or apprentice, under an ANZSIC H training contract.\n> \n> > (2)  For the purpose of determining whether a training contract of an eligible employee is an ANZSIC C training contract, ANZSIC E training contract or ANZSIC H training contract, the Commissioner may look at one or more of the following:\n> > \n> > > > (a) the industry code under ANZSIC attached to the Australian Business Number of the employer, of the eligible employee, specified in the training contract;\n> > > \n> > > > (b) the industry code under ANZSIC attached to the Australian Business Number of the workplace, as specified in the training contract, where the eligible employee will be employed or engaged under the training contract;\n> > > \n> > > > (c) the title of the qualification, as specified in the training contract, to be obtained by the eligible employee under the training contract;\n> > > \n> > > > (d) the industry, or principal activity, of the business of the employer, as specified in the training contract;\n> > > \n> > > > (e) any other information, or document, the Commissioner considers relevant.\n\nDisplayed and numbered in accordance with the *[Rules Publication Act 1953](/view/html/inforce/current/act-1953-050)*.\n\nNotified in the *Gazette* on 29 May 2019\n\nThese regulations are administered in the Department of Treasury and Finance.","sortOrder":3}],"analysis":{"issue_detection":{"absurdities":[{"type":"circular_definition","section":"Title/Header","severity":"medium","reasoning":"The title 'Payroll Tax Rebate (Apprentice Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Regulations 2019' contains an unclosed parenthetical that embeds a second reference to 'Payroll Tax Rebate' within the first, creating a recursive naming anomaly. This creates genuine ambiguity about the instrument's formal short title, which has legal significance for citation and cross-referencing purposes.","confidence":0.85,"description":"The title of the legislation is inconsistent and self-contradictory throughout the document. The short title appears to alternate between 'Payroll Tax Rebate (Apprentice Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Regulations 2019' and 'Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Regulations 2019', with the former embedding the latter within itself in an apparent recursive or duplicated title structure."},{"type":"other","section":"Status Information - Currency of version","severity":"low","reasoning":"While not strictly a legal flaw in the operative provisions, the combination of 'current to date' (implying up-to-dateness) with 'last modified 29 May 2019' (implying no changes in ~7 years) creates a minor logical tension. It is technically possible no amendments were made, but the metadata is self-contradictory in presentation if the intent of 'current' is to signal recent review.","confidence":0.55,"description":"The document states it is 'current from 29 May 2019 to date (accessed 5 April 2026 at 17:00)' while simultaneously stating 'File last modified 29 May 2019'. If the file was last modified in 2019 but was accessed in 2026, the claim that the version is 'current to date' is potentially misleading, as it implies ongoing currency without any amendment activity over approximately seven years."},{"type":"impossible_compliance","section":"Status Information - Currency of version","severity":"low","reasoning":"The 3 working day update commitment appears within the legislative instrument itself rather than in a separate administrative policy. As part of a statutory instrument, it creates an implied obligation with no enforcement mechanism, no definition of 'usually', and no consequence for non-compliance. 'Usually' also renders the commitment legally meaningless as a standard.","confidence":0.6,"description":"The statement 'Legislation on this site is usually updated within 3 working days after a change to the legislation' is functionally unverifiable and unenforceable within the instrument itself. This is a metadata guarantee embedded in legislation that the legislation has no mechanism to enforce or define consequences for breach of."},{"type":"impossible_compliance","section":"Entire Document","severity":"high","reasoning":"Regulations derive their legal force and purpose from operative provisions. A reproduced instrument consisting solely of administrative metadata, status information, and repeated header/title blocks contains nothing a person or authority could comply with, apply, or enforce. Either the operative provisions have been omitted from this reproduction entirely, or the instrument is substantively empty, either of which represents a fundamental defect.","confidence":0.9,"description":"The document as reproduced contains no operative provisions whatsoever. A Regulations instrument with no substantive regulatory content — no definitions, no prescribed amounts, no eligibility criteria, no procedural requirements — is a logical impossibility as a functioning piece of delegated legislation."},{"type":"other","section":"Status Information (repeated sections)","severity":"medium","reasoning":"While duplication of content does not per se create a logical contradiction, it creates uncertainty about which instance of a section is the authoritative one, and raises serious questions about whether the document has been correctly reproduced. For a legal instrument, reproducibility and integrity are fundamental requirements.","confidence":0.95,"description":"Multiple headings and sections are duplicated verbatim throughout the document — 'Status Information', 'Currency of version', 'Table of Amending Instruments', 'Responsible Minister and Department', and 'Authorisation' each appear at least twice with identical content. This structural redundancy suggests a document generation or formatting error that undermines the document's integrity as a reliable legal instrument."}],"contradictions":[{"severity":"high","section_a":"Title (first instance): 'Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Regulations 2019'","section_b":"Title (second instance): 'Payroll Tax Rebate (Apprentice Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Regulations 2019'","confidence":0.88,"description":"The instrument's title is stated in two materially different forms within the same document. The first form is a clean, properly structured title. The second embeds a partial repetition of the title within itself, creating an irreconcilable inconsistency as to the instrument's formal name."},{"severity":"low","section_a":"Status Information: 'Version current from 29 May 2019 to date (accessed 5 April 2026 at 17:00)'","section_b":"Authorisation: 'File last modified 29 May 2019'","confidence":0.65,"description":"The version is described as 'current to date' as at April 2026, implying ongoing validity and potential amendment history, while the file modification date of 29 May 2019 indicates no changes have ever been made to the file. These two statements are in tension: if the file has never been modified, the 'Table of Amending Instruments' link is misleading, and the 'current to date' language implies a form of active currency that the static file date contradicts."}]},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"These regulations expand the Act’s practical scope by prescribing that apprentices and trainees under training contracts substantially within ANZSIC Divisions C, E or H are covered for the Act’s \"eligible period\" (Reg 4(1)), and by delegating to the Commissioner the evidentiary tests to determine which ANZSIC division applies (Reg 4(2))."},"complexity_factors":["Narrow, focused subject matter limited to prescribing ANZSIC C, E and H training contracts as eligible (Reg 4(1)).","Reliance on an external classification standard (ANZSIC 2006) referenced in the definitions (Reg 3).","Commissioner discretion to determine ANZSIC categorisation using multiple evidentiary sources (Reg 4(2)(a)–(e)), creating compliance/documentation burdens for employers.","Requirement to read the regulations alongside the Act’s definition of \"eligible period\", introducing cross‑instrument interpretation.","Ambiguity in the phrase \"substantially within an industry\" (Reg 3 definitions) which may require factual assessment.","Commencement tied to Gazette notification (Reg 2), affecting timing of when obligations and entitlements apply."],"plain_english_summary":"These regulations extend who counts as an \"eligible employee\" for the Payroll Tax Rebate by prescribing apprentices and trainees employed under training contracts that are substantially within ANZSIC Divisions C, E or H. They also set out how the Commissioner should decide which ANZSIC division applies using ABN industry codes, workplace codes, qualification titles, the employer’s stated activity or other documents.\n\nThis affects employers claiming the rebate and the apprentices/trainees covered; the Commissioner makes the eligibility decision and employers must supply or ensure accurate contract and ANZSIC information."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The regulations remain tightly focused on their original purpose: extending rebate eligibility periods for specific industry categories. There is no evidence of scope creep — the instrument does exactly what its title suggests and contains no extraneous provisions."},"complexity_factors":["Only 5 defined terms in the interpretation section","Single operative provision (section 4) with straightforward prescription of three employee categories","No nested exceptions or conditional logic — just a simple list of factors the Commissioner may consider","No cross-references to other legislation beyond the parent Act and the ANZSIC classification system","Total length is extremely short (5 sections, approximately 300 words)"],"plain_english_summary":"This is a short piece of Tasmanian subordinate legislation (regulations) that gives certain apprentices and trainees a longer period to qualify for a payroll tax rebate.\n\n**What it does:**\nThe regulations extend the \"eligible period\" — the time window during which an employer can claim a payroll tax rebate for hiring certain apprentices or trainees — for three specific industry categories:\n\n- **Construction** (ANZSIC Division C)\n- **Electricity, gas, water and waste services** (ANZSIC Division E)  \n- **Transport, postal and warehousing** (ANZSIC Division H)\n\n**Who it affects:**\n- Employers in Tasmania who hire apprentices or trainees in these three industries\n- Apprentices and trainees working under training contracts in construction, utilities, or transport sectors\n\n**How it works:**\nThe regulations define what counts as a training contract in these industries. The Commissioner of State Revenue can determine which industry category applies by looking at:\n- The employer's business classification code\n- The workplace location's classification\n- The qualification title in the training contract\n- The employer's main business activity\n- Any other relevant information\n\n**Why it matters:**\nThis gives employers in these specific industries more time to claim the tax rebate compared to other sectors, effectively providing a targeted incentive to boost apprenticeship and trainee numbers in construction, utilities, and transport."},"summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"Based on the available text, the regulations appear consistent with their stated purpose — providing payroll tax rebates for employers of apprentices, trainees, and youth employees. No evidence of scope creep or significant departure from original intent can be identified from the metadata provided."},"complexity_factors":["Limited legislative text available — only metadata and status information provided, preventing full analysis","Payroll tax law involves interaction between state tax legislation and training/employment frameworks, which can add layers of complexity","Determining eligibility (apprentice vs trainee vs youth employee) may involve cross-referencing with other Tasmanian or Commonwealth training legislation","Rebate calculations in payroll tax regulations can involve technical wage definitions and thresholds","However, as a subordinate instrument (regulations), it is narrower in scope than the parent Act, limiting overall complexity"],"plain_english_summary":"This Tasmanian regulation establishes a payroll tax rebate scheme to encourage employers to hire and retain apprentices, trainees and young employees by reducing employers’ payroll tax burden. It affects Tasmanian employers who take on those workers and aims to boost entry-level and training-focused jobs. Specific eligibility rules, rebate amounts and conditions aren’t present in the supplied text."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/payroll-tax-rebate-apprentices-trainees-and-youth-employees-regulations-2019","history":"/api/acts/payroll-tax-rebate-apprentices-trainees-and-youth-employees-regulations-2019/history","analysis":"/api/acts/payroll-tax-rebate-apprentices-trainees-and-youth-employees-regulations-2019/analysis","conflicts":"/api/acts/payroll-tax-rebate-apprentices-trainees-and-youth-employees-regulations-2019/conflicts","importantCases":"/api/acts/payroll-tax-rebate-apprentices-trainees-and-youth-employees-regulations-2019/important-cases","documents":"/api/acts/payroll-tax-rebate-apprentices-trainees-and-youth-employees-regulations-2019/documents"}}