A payroll tax rebate is available for employers in NSW who employ apprentices and new entrant trainees.
To be eligible you must be employing an apprentice or new entrant trainee as defined in the Apprenticeship and Traineeship Act 2001.
The rebate only applies to a trainee who has been continuously employed by the employer for no more than 3 months full-time or 12 months casual or part-time immediately prior to commencing employment as a trainee.
