Apprentice and trainee salaries and wages


From 1 January 2004, wages paid or payable to all apprentices and trainees are subject to payroll tax.

From 1 January 2005, wages paid or payable by prescribed not-for-profit group training organisations to apprentices who meet the criteria for funding as a ‘new entrant’ will be exempt from payroll tax when the apprentice is on-hired to a client of the Group Training Organisation (GTO) under an employment agency contract arrangement.

Further information and a list of the GTO’s are available on the SRO’s website. See Revenue Ruling PT-121 and PT-005.


If you need further information on this topic, please contact our payroll tax enquiry service on 13 21 61.