The current payroll tax exemption threshold is $1,000,000.
Common exemptions and rebates are listed below.
Exempt allowances—includes motor vehicle, accommodation and living-away-from-home allowances.
Exempt employees—includes apprentices, trainees and certain other employees.
Exempt leave—includes maternity/paternity, adoption, volunteer worker and defence/military leave.
Film and TV rebate—includes rebates for certain feature films, telemovies and television series.
Incentive rebate—apprentices and trainees—provides a rebate to reduce tax payable on other employees' wages.
For more information, see the Payroll Tax Act 1971.