sec.43ARebate for final payroll tax amount

### sec.43A Rebate for final payroll tax amount This section applies if— wages are paid or payable during a final period in 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, final payroll tax amount for the final period is reduced by the amount of the rebate for the period. In this section— rebate , for a final period, means the lesser of the following amounts— the amount worked out using the following formula— where— R means— if the final period is in an eligible year ending 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 final period. W means the amount of wages mentioned in subsection (1) for the final period; the employer’s, or DGE’s, final payroll tax amount for the final period. s 43A ins 2009 No. 22 s 47 amd 2010 No. 25 s 13 ; 2011 No. 20 s 183 ; 2014 No. 25 s 223 sch 1 pt 2 ; 2015 No. 4 s 67 ; 2018 No. 12 s 26 ; 2019 No. 20 s 42 ; 2022 No. 14 s 69 ; 2023 No. 18 s 26 ; 2024 No. 35 s 22 ; 2025 No. 15 s 26 (sec.43A-ssec.1) This section applies if— wages are paid or payable during a final period in 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.43A-ssec.2) The employer’s, or DGE’s, final payroll tax amount for the final period is reduced by the amount of the rebate for the period. (sec.43A-ssec.3) In this section— rebate , for a final period, means the lesser of the following amounts— the amount worked out using the following formula— where— R means— if the final period is in an eligible year ending 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 final period. W means the amount of wages mentioned in subsection (1) for the final period; the employer’s, or DGE’s, final payroll tax amount for the final period. - (a) wages are paid or payable during a final period in 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 final period is in an eligible year ending 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 final period. W means the amount of wages mentioned in subsection (1) for the final period; - (a) if the final period is in an eligible year ending 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, final payroll tax amount for the final period. - (a) if the final period is in an eligible year ending on 30 June 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025 or 2026—2; or - (b) otherwise—4.