Payroll tax exemptions in the Australian Capital Territory
The ACT's trainee exemption is for new starters, and it runs for a period of recognised training no longer than the months shown in the table. The territory lists primary carer leave as an exemption of its own beside maternity and adoption leave, and its charity exemption leaves out charitable organisations with an educational purpose.
- By Book Keeping Pros
- Sources checked 15 Oct 2026
The rules in Australian Capital Territory
| What it is | Value | When it applies | Where it is set |
|---|---|---|---|
| Weeks of maternity or adoption leave pay exempt for each pregnancy, birth or adoption | 14 weeks | As published on 26 December 2025 | s 53(2)(a): maternity and adoption leave maximum |
| Weeks of primary carer leave pay exempt for each birth or adoption | 14 weeks | As published on 26 December 2025 | Sch 2 s 2.18(2)(a): primary carer leave maximum |
| Wages paid by a charitable organisation, other than one with an educational purpose, are exempt | Yes | As published on 26 December 2025 | Sch 2 s 2.13(a): charitable organisations |
| Wages for leave to serve in the Defence Force are exempt | Yes | As published on 26 December 2025 | s 62: defence personnel |
| Wages for time spent as an SES volunteer are exempt | Yes | As published on 26 December 2025 | s 56: emergency service volunteers |
| Wages of a new starter during a period of recognised training are exempt | Yes | As published on 26 December 2025 | Sch 2 s 2.15(3): new starters in training |
| Longest training period, in months, for which a new starter's wages are exempt | 12 months | As published on 26 December 2025 | Sch 2 s 2.15(2)(b)(ii): length of the training period |
Each rule is read from the source and provision shown; the sources are listed below. Checked 15 Oct 2026.
What it means for your books
- For each new starter in recognised training, the books need the date they started work and the dates the training period began and ended. Those dates let wages paid after the exempt training period be separated from the exempt wages.
- Maternity or adoption leave pay is counted per pregnancy, birth or adoption, and primary carer leave pay per birth or adoption, each up to the weeks in the table. Recording them as separate leave types, with the pregnancy, birth or adoption each relates to, keeps the limits apart.
- Because a charitable organisation with an educational purpose is outside the charity exemption, a record of the organisation's purposes belongs with its payroll tax records. Whether those purposes count is a question for the ACT Revenue Office or your accountant.
- Wages for time spent as an SES volunteer are exempt, as are wages for leave to serve in the Defence Force. A leave record for each absence, with dates and pay, supports those amounts.
General information
Sources
- Payroll Tax Act 2011 (ACT), Republication No 20
ACT Parliamentary Counsel's Office. Republication No 20, effective 26 December 2025, released 26 December 2025. Checked 15 October 2026.
© ACT Government, ACT Legislation Register Licence: ACT Legislation Register copyright policy: copyright, ACT Government.
- Payroll tax
ACT Revenue Office. Page modified 9 September 2026 (dcterms.modified metadata), released 9 September 2026. Checked 15 October 2026.
© Australian Capital Territory Licence: ACT Revenue Office copyright notice: copyright, Australian Capital Territory (unaltered reproduction for personal or non-commercial use).
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