Payroll tax exemptions in the Northern Territory
The Northern Territory exempts apprentice and trainee wages, but a trainee's wages can be taxable where the trainee already worked for the employer. Paternity leave pay has its own exemption, measured per pregnancy, alongside the exemption for maternity or adoption leave pay.
- By Book Keeping Pros
- Sources checked 15 Oct 2026
The rules in Northern Territory
| What it is | Value | When it applies | Where it is set |
|---|---|---|---|
| Weeks of maternity or adoption leave pay exempt for each pregnancy or adoption | 14 weeks | As published on 1 July 2026 | s 53(3): maternity and adoption leave limit |
| Weeks of paternity leave pay exempt for each pregnancy | 14 weeks | As published on 1 July 2026 | Sch 2 cl 20(3): paternity leave limit |
| Wages paid by a non-profit that carries on charitable activities can be exempt | Yes | From 1 July 2025 | s 48C(1): non-profit entities exempt wages |
| Wages for leave to serve in the Australian Defence Force are exempt | Yes | As published on 1 July 2026 | s 62: defence personnel |
| Wages for time spent as an emergency service volunteer are exempt | Yes | As published on 1 July 2026 | s 56: emergency service volunteers |
| Apprentice and trainee wages are exempt | Yes | As published on 1 July 2026 | Sch 2 cl 17(1): apprentices and trainees |
| Trainee wages can be taxable if the trainee already worked for the employer | Yes | As published on 1 July 2026 | Sch 2 cl 17(2): trainee already employed |
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
- Since earlier work for the employer can make a trainee's wages taxable, the books need each trainee's original start date with the employer as well as the date the traineeship began.
- The table gives paternity leave pay a limit per pregnancy and maternity or adoption leave pay a limit per pregnancy or adoption. Keeping them as separate leave types, each with dates, lets each limit be checked against the weeks in the table.
- The exemption for a non-profit that carries on charitable activities applies from the start date in the table, so pay dates on the wage records show which wages it can reach. Whether the organisation's activities qualify is a question for the Territory Revenue Office or your accountant.
- Wages for leave to serve in the Australian Defence Force, and wages for time spent as an emergency service volunteer, are exempt. An absence record with dates and pay for each period of service or volunteering ties those wages to the right exemption.
General information
Sources
- Payroll Tax Act 2009 (NT), as in force at 1 July 2026
Office of the Parliamentary Counsel, Northern Territory. As in force at 1 July 2026, released 1 July 2026. Checked 15 October 2026.
© Northern Territory of Australia Licence: NT Legislation terms of use: copyright, Northern Territory of Australia.
- Payroll tax
Territory Revenue Office (Department of Treasury and Finance, Northern Territory). Page modified 12 June 2026 (dcterms.modified metadata), released 12 June 2026. Checked 15 October 2026.
© Northern Territory of Australia Licence: NT.GOV.AU copyright notice: copyright, Northern Territory of Australia (fair dealing only unless a Creative Commons licence is stated).
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