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.

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