Payroll tax exemptions in Queensland
Queensland records both an exemption for apprentice and trainee wages and a rebate on those wages in an eligible year, and the rebate's period in the table runs to an end date. Its charity exemption turns on the work done: it covers wages a charitable institution pays staff who work solely on its charitable purposes.
- By Book Keeping Pros
- Sources checked 15 Oct 2026
The rules in Queensland
| What it is | Value | When it applies | Where it is set |
|---|---|---|---|
| Weeks of maternity leave pay exempt for each pregnancy | 14 weeks | As published on 1 July 2026 | s 14A(3)(a): maternity leave limit |
| Wages a charitable institution pays staff working only on its charitable purposes are exempt | Yes | As published on 1 July 2026 | s 14(2)(c): charitable institutions |
| Wages for leave to serve in the defence force are exempt | Yes | As published on 1 July 2026 | s 14(2)(i): defence force members on leave |
| Wages for time spent as a rural fire brigade volunteer are exempt | Yes | As published on 1 July 2026 | s 14(2)(k)(i): rural fire brigade members |
| Apprentice and trainee wages are exempt | Yes | As published on 1 July 2026 | s 14(2)(j): apprentices and trainees |
| A rebate applies to apprentice and trainee wages in an eligible year | Yes | 1 July 2015 to 30 June 2027 | s 27A(1)(a): rebate for apprentice and trainee wages |
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
- The exemption and the rebate both depend on apprentice and trainee wages, so the books need those wages identified by employee and by financial year. Because the rebate period has an end date, the year each wage was paid is part of the record.
- For a charitable institution, records of each employee's duties and the purpose their work serves are what support treating their wages as exempt. Where some staff also work on other activities, the records need to show who they are.
- Maternity leave pay is exempt up to the weeks in the table for each pregnancy. Leave records should show which pregnancy each period of maternity leave relates to, with its dates and pay.
- Queensland exempts wages for time spent as a rural fire brigade volunteer, as well as wages for leave to serve in the defence force. Recording each absence with its dates and pay keeps those wages separate; questions about a particular payment go to the Queensland Revenue Office or your accountant.
General information
Sources
- Payroll Tax Act 1971 (Qld), reprint current as at 1 July 2026
Office of the Queensland Parliamentary Counsel. Reprint current as at 1 July 2026, released 1 July 2026. Checked 15 October 2026.
Sourced from the Queensland Legislation website (www.legislation.qld.gov.au), licensed under CC BY 4.0 Licence: CC BY 4.0.
- Payroll tax
Queensland Revenue Office. Page modified 17 August 2026 (article:modified_time metadata), released 17 August 2026. Checked 15 October 2026.
© The State of Queensland (Queensland Treasury) Licence: Queensland Treasury copyright notice: copyright, State of Queensland (no commercial reproduction without written permission).
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