Payroll Tax Treatment of JobKeeper Payments
Under the Commonwealth’s JobKeeper Payment Scheme, qualifying employers can receive payments of up to $1,500 per fortnight for eligible employees. Such payments would normally attract payroll tax.
As a relief measure, all jurisdictions have now introduced legislation to exempt or partially exempt these amounts. Please find below a table which sets out the current position in each State and Territory.
Jurisdiction |
Payroll Tax Treatment |
| ACT | Exempt |
| NSW | Partially Exempt |
| NT | Exempt |
| QLD | Exempt |
| SA | Exempt |
| TAS | Exempt |
| VIC | Partially Exempt |
| WA | Exempt |
* The information contained in the above table is correct as at 5th of May 2020.
