Payroll tax exemptions in Tasmania
Tasmania's table lists no general exemption for apprentice and trainee wages. Its training exemption covers wages in a non-profit group apprenticeship or training scheme. The table's other exemptions are for maternity or adoption leave pay, Defence Force leave, volunteer bushfire fighting, volunteer emergency management work and non-profit charitable or benevolent organisations.
- By Book Keeping Pros
- Sources checked 15 Oct 2026
The rules in Tasmania
| What it is | Value | When it applies | Where it is set |
|---|---|---|---|
| Weeks of maternity leave, or of adoption leave, pay that are exempt | 14 weeks | As published on 1 April 2020 | s 53(3): maternity and adoption leave limit |
| Wages paid by a non-profit charitable or benevolent organisation can be exempt | Yes | As published on 1 April 2020 | s 48(1)(c): non-profit organisations |
| Wages for leave to serve in the Defence Force are exempt | Yes | As published on 1 April 2020 | s 62: defence personnel |
| Wages for time spent as a volunteer bushfire fighter are exempt | Yes | As published on 1 April 2020 | s 55: volunteer firefighters |
| Wages for time spent as a volunteer emergency management worker are exempt | Yes | As published on 1 April 2020 | s 56(1): emergency service volunteers |
| Wages in a non-profit group apprenticeship or training scheme are exempt | Yes | As published on 1 April 2020 | Sch 2 cl 5: non-profit group training organisations |
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
- A non-profit group training organisation's books need to show which wages are paid under its apprenticeship or training scheme, since the training exemption in the table is for wages in such a scheme.
- Maternity leave pay or adoption leave pay is exempt up to the weeks in the table. Records that name the kind of leave and its dates allow those weeks to be counted against what was paid.
- Volunteer bushfire fighting, volunteer emergency management work and leave to serve in the Defence Force each have their own exemption for the wages paid for that time. Each of those absences needs its own record of dates and pay.
- Wages paid by a non-profit charitable or benevolent organisation can be exempt. Whether an organisation qualifies is a question for the State Revenue Office of Tasmania or your accountant; the books hold the wage records that decision is applied to.
General information
Sources
- Payroll Tax Act 2008 (Tas), authorised version as at 1 April 2020
Office of Parliamentary Counsel Tasmania. Authorised version as at 1 April 2020, released 5 May 2020. Checked 15 October 2026.
Sourced from the Tasmanian Legislation website (www.legislation.tas.gov.au), licensed under CC BY 4.0 Licence: CC BY 4.0.
- Payroll Tax
State Revenue Office of Tasmania. Page last published 21 September 2026, released 21 September 2026. Checked 15 October 2026.
© State of Tasmania Licence: Tasmanian Government copyright notice: licence to download, print and reproduce for non-commercial purposes with acknowledgement.
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