Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Regulations 2019
4Extension of eligible period for certain eligible employees
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4 Extension of eligible period for certain eligible employees
(1) The following eligible employees are prescribed for the purposes of paragraph (a) of the definition of eligible period in section 3 of the Act:
(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;
(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;
(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.
(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:
(a) the industry code under ANZSIC attached to the Australian Business Number of the employer, of the eligible employee, specified in the training contract;
(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;
(c) the title of the qualification, as specified in the training contract, to be obtained by the eligible employee under the training contract;
(d) the industry, or principal activity, of the business of the employer, as specified in the training contract;
(e) any other information, or document, the Commissioner considers relevant.
Displayed and numbered in accordance with the Rules Publication Act 1953.
Notified in the Gazette on 29 May 2019
These regulations are administered in the Department of Treasury and Finance.