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Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017
4Establishment of rebate scheme
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4 Establishment of rebate scheme
(1) The Crown is to establish a scheme for the payment of rebates equivalent to the payroll tax paid by an employer for an eligible employee as specified in this Act.
(2) Rebates are to be paid to employers under such conditions as are determined by the Commissioner.