For 1 July 2017 to 30 June 2019
Wages paid by a regional employer whose ABN registered business is located in regional Victoria and who pays at least 85 per cent of their Victorian taxable wages to regional employees during the financial year.
From 1 July 2019
From 1 July 2019, wages paid by a regional employer who pays at least 85 per cent of their Victorian taxable wages to regional employees during the financial year