Apply for a rebate on payroll tax for Aboriginal wages

Apply to receive a rebate in respect of payroll tax for wages paid to new Aboriginal employees.

The payroll tax (indigenous wages) rebate is paid to employers, or grouped employers, with annual Australian taxable wages of up to $15 million, for Western Australian wages paid in the first two years of employment to new Aboriginal employees for whom they also receive a Commonwealth Indigenous wages subsidy.

Employers should continue to lodge and pay their payroll tax returns as required.

Both the employer and the employee must meet the eligibility criteria.  

Page reviewed 7 December 2017