Payroll tax exemptions in South Australia
In South Australia, apprentice and trainee wages are not exempt for training contracts started from the date in the table. The state's leave exemption covers maternity and adoption leave pay but not paternity leave pay, and an eligible non-profit with a charitable purpose has to apply to RevenueSA for its exemption.
- By Book Keeping Pros
- Sources checked 15 Oct 2026
The rules in South Australia
| What it is | Value | When it applies | Where it is set |
|---|---|---|---|
| Weeks of full-time pay exempt for maternity or adoption leave | 14 weeks | As published on 27 March 2025 | Maternity and Adoption Leave: maximum exemption |
| Paternity leave pay is exempt | No | As published on 27 March 2025 | Maternity and Adoption Leave: paternity leave |
| Wages paid by a non-profit with a charitable purpose can be exempt | Yes | As published on 27 March 2025 | Non-Profit Organisations |
| An eligible organisation must apply to RevenueSA for its exemption | Yes | As published on 27 March 2025 | Employers that must apply for an exemption |
| Wages for absence to serve in the Defence Force are exempt | Yes | As published on 27 March 2025 | Defence Force Payment |
| Wages for absence to volunteer as a firefighter or in other emergencies are exempt | Yes | As published on 27 March 2025 | Volunteer Emergency Workers |
| Apprentice and trainee wages are exempt, for training contracts started from 1 July 2022 | No | From 1 July 2022 | Apprentices and Trainees: training contract commenced on or after 1 July 2022 |
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
- Because the apprentice rule turns on when each training contract started, the books need that start date held with each apprentice's and trainee's wage records, as well as the date they began work.
- Maternity and adoption leave pay is exempt up to the weeks of full-time pay in the table; paternity leave pay is not. A separate leave type for paternity leave keeps it out of the exempt leave pay.
- An eligible non-profit with a charitable purpose must apply to RevenueSA. The books can hold a copy of that application and RevenueSA's reply, so the wages treated as exempt line up with what RevenueSA said.
- Wages for an absence to serve in the Defence Force, or to volunteer as a firefighter or in other emergencies, are exempt. Absence records that give the reason and the dates connect those wages to the exemption; questions about a payment go to RevenueSA or your accountant.
General information
Sources
- Payroll tax exemptions
RevenueSA (Government of South Australia). Page modified 2025-03-27 (modified-time metadata), released 27 March 2025. Checked 16 October 2026.
© Government of South Australia, licensed under CC BY 3.0 AU Licence: CC BY 3.0 AU.
- Payroll tax rates and thresholds
RevenueSA (Government of South Australia). Rates from 1 January 2019, deduction from 1 July 2009, released 8 July 2026. Checked 15 October 2026.
© Government of South Australia, licensed under CC BY 3.0 AU Licence: CC BY 3.0 AU.
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