sec.35ARebate for annual payroll tax amount

### sec.35A Rebate for annual payroll tax amount This section applies if— wages are paid or payable during an eligible year by an employer, or a DGE for a group, to a person who is an apprentice or trainee under the Further Education and Training Act 2014 ; and the wages are not taxable wages under section 14 (2) (j) . The employer’s, or DGE’s, annual payroll tax amount for the eligible year is reduced by the amount of the rebate for the eligible year. However, if under section 64 (2) the employer or DGE lodged, or was required to lodge, 1 or more final returns during the eligible year, the amount of the wages mentioned in subsection (1) paid or payable for a final period during the year are not to be included in working out the amount of the rebate. In this section— rebate , for an eligible year, means the lesser of the following amounts— the amount worked out using the following formula— where— R means— if the eligible year ends on 30 June 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025 or 2026—2; or otherwise—4. T means the appropriate rate of payroll tax for the eligible year. W means the amount of wages mentioned in subsection (1) for the eligible year; the employer’s, or DGE’s, annual payroll tax amount for the eligible year. s 35A ins 2009 No. 22 s 46 amd 2010 No. 25 s 12 ; 2011 No. 20 s 182 ; 2014 No. 25 s 223 sch 1 pt 2 ; 2015 No. 4 s 66 ; 2018 No. 12 s 25 ; 2019 No. 20 s 39 ; 2022 No. 14 s 68 ; 2022 No. 30 s 35 ; 2023 No. 18 s 25 ; 2024 No. 35 s 21 ; 2025 No. 15 s 25 (sec.35A-ssec.1) This section applies if— wages are paid or payable during an eligible year by an employer, or a DGE for a group, to a person who is an apprentice or trainee under the Further Education and Training Act 2014 ; and the wages are not taxable wages under section 14 (2) (j) . (sec.35A-ssec.2) The employer’s, or DGE’s, annual payroll tax amount for the eligible year is reduced by the amount of the rebate for the eligible year. (sec.35A-ssec.3) However, if under section 64 (2) the employer or DGE lodged, or was required to lodge, 1 or more final returns during the eligible year, the amount of the wages mentioned in subsection (1) paid or payable for a final period during the year are not to be included in working out the amount of the rebate. (sec.35A-ssec.4) In this section— rebate , for an eligible year, means the lesser of the following amounts— the amount worked out using the following formula— where— R means— if the eligible year ends on 30 June 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025 or 2026—2; or otherwise—4. T means the appropriate rate of payroll tax for the eligible year. W means the amount of wages mentioned in subsection (1) for the eligible year; the employer’s, or DGE’s, annual payroll tax amount for the eligible year. - (a) wages are paid or payable during an eligible year by an employer, or a DGE for a group, to a person who is an apprentice or trainee under the Further Education and Training Act 2014 ; and - (b) the wages are not taxable wages under section 14 (2) (j) . - (a) the amount worked out using the following formula— where— R means— (a) if the eligible year ends on 30 June 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025 or 2026—2; or (b) otherwise—4. T means the appropriate rate of payroll tax for the eligible year. W means the amount of wages mentioned in subsection (1) for the eligible year; - (a) if the eligible year ends on 30 June 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025 or 2026—2; or - (b) otherwise—4. - (b) the employer’s, or DGE’s, annual payroll tax amount for the eligible year. - (a) if the eligible year ends on 30 June 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025 or 2026—2; or - (b) otherwise—4.