Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Regulations 2019
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3 Interpretation
In these regulations –
Act means the Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017 ;
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;
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;
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;
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.