Payroll tax exemptions in Western Australia
Western Australia ties its apprentice exemption to the training contract: wages of an apprentice under a registered training contract are exempt, but not while that contract is suspended. The table also lists public benevolent institutions apart from exempted charities, each exempt for the wages it pays for its benevolent or charitable work.
- By Book Keeping Pros
- Sources checked 15 Oct 2026
The rules in Western Australia
| What it is | Value | When it applies | Where it is set |
|---|---|---|---|
| Weeks of parental or adoption leave pay that are exempt | 14 weeks | As published on 1 July 2019 | s 41A(4): parental and adoption leave limit |
| Wages an exempted charity pays for its charitable work are exempt | Yes | As published on 1 July 2019 | s 40(2)(n): exempted charitable bodies |
| Wages a public benevolent institution pays for benevolent work are exempt | Yes | As published on 1 July 2019 | s 40(2)(c): public benevolent institutions |
| Wages for leave to serve in the Defence Force are exempt | Yes | As published on 1 July 2019 | s 40(2)(l): Defence Force members on leave |
| Wages for time spent as a volunteer fire, emergency or marine rescue member are exempt | Yes | As published on 1 July 2019 | s 40(2)(p)(i): volunteer emergency service members |
| Wages of an apprentice under a registered training contract are exempt | Yes | As published on 1 July 2019 | s 41D(2): apprentices under training contracts |
| Apprentice wages are exempt while the training contract is suspended | No | As published on 1 July 2019 | s 41D(3): suspended training contracts |
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 apprentice, the books need the registered training contract and any dates it was suspended and resumed. Apprentice wages are not exempt while the contract is suspended, so wages paid during a suspension need to be told apart from wages paid outside one.
- For an exempted charity or a public benevolent institution, the exemption follows the work the wages pay for. Records showing which staff do the charitable or benevolent work, and what each was paid, support the exempt amount.
- Parental or adoption leave pay is exempt up to the weeks shown in the table. A leave record that names the kind of leave, its dates and its pay lets the exempt weeks be picked out of the wages.
- Wages for time spent as a volunteer fire, emergency or marine rescue member are exempt under one rule, and wages for leave to serve in the Defence Force under another, so each needs its own leave type with dates. Questions about how a payment is treated go to RevenueWA or your accountant.
General information
Sources
- Pay-roll Tax Assessment Act 2002 (WA), version 04-d0-03
Parliamentary Counsel's Office, Western Australia. Version 04-d0-03, as at 1 July 2019, released 1 July 2019. Checked 15 October 2026.
Sourced from the Western Australian Legislation website (www.legislation.wa.gov.au), licensed under CC BY 4.0 Licence: CC BY 4.0.
- About payroll tax
RevenueWA (Department of Treasury and Finance, Western Australia). Page last updated 14 April 2026, released 14 April 2026. Checked 15 October 2026.
© State of Western Australia Licence: WA.gov.au terms of use: copyright, State of Western Australia (personal, educational or in-house non-commercial use with attribution).
Bookkeeping for employers
Keep your books ready for the questions employers get asked
We look after day-to-day bookkeeping for businesses across Australia, so your records are up to date when you need them.