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State Budget Updates

The following taxation measures were announced on 10 November 2020 by the Government as part of the 2020-21 State Budget.

Payroll Tax

Waiver

A 6 month payroll tax waiver over the period, January 2021 to June 2021 (the monthly return periods for December 2020 to May 2021) for:

  • Businesses with grouped Australian wages up to $4 million (based on 2018-19 wages); and
  • Businesses with grouped Australian wages above $4 million who are eligible for JobKeeper from 4 January 2021.

This relief is an extension to the COVID-19 payroll tax relief measures previously announced.

Repayment option

For employers who have deferred their payroll tax liabilities due to COVID-19, extended repayment instalment arrangement options will be made available.

Apprentices and Trainees

Relief will be provided equivalent to a 12 month payroll tax exemption for wages paid to eligible new apprentices and trainees who commence a relevant contract of training with an employer from 10 November 2020 to 30 June 2021.

Ex gratia relief based on the payroll tax payable on the wages of the eligible apprentice or trainee will be provided for 12 months from the date of commencement of the relevant contract of training.

For more information see our Apprentices and Trainees Page.

Other Taxation and Grant Measures

Other previously announced COVID-19 taxation and grant related measures in the Budget include:

Land tax

  • Relief for landlords and commercial owner occupiers.
  • Increase to land tax transition fund.
  • Deferral of third and fourth 2019-20 instalments.

For more information see our Land Tax COVID-19 Relief page.

Payroll tax

  • Waiver for employers with grouped Australian wages of up to $4 million
  • Deferral for employers with grouped Australian wages over $4 million
  • Payroll tax exemption for JobKeeper payments (Commonwealth)

For more information see our Payroll Tax COVID-19 Relief page.

Grants

  • HomeBuilder Grant (Commonwealth)
  • Relaxing Job Accelerator Grant (JAG) eligibility criteria

For more information see our HomeBuilder and Job Accelerator Grant Pages.

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