Apply for a payroll tax rebate on Indigenous wages

Apply for a rebate on wages paid to new indigenous employees.

An employer may apply for a Payroll Tax (Indigenous Wages) Rebate if wages are paid for new indigenous employees of employers, or grouped employers, with annual Australian taxable wages of up to $15 million.

  • The employer must receive a Commonwealth Indigenous Wages Subsidy for those employees.
  • The rebate applies to WA wages paid in the first two years of employment, starting on the day the employee first commenced employment with the employer.

Eligibility requirements and related deadlines cannot be waived or extended.

Lodge and pay your payroll tax returns as required. Full records of wages paid to new indigenous workers, including source documents verifying eligibility, must be maintained so you can provide the details during the annual reconciliation process. The rebate will be paid after the reconciliation process is completed, which is expected to be in August each year.

Apply for a rebate by attaching the completed form to a web enquiry - select the ‘Indigenous Wages Declaration’ sub-category.

To qualify for this rebate, both the employer and the indigenous employee to whom the wages are paid must be eligible.

Page reviewed 27 September 2019

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