Under the Commonwealth’s JobKeeper Payment Scheme, qualifying employers can receive payments of up to $1,500 per fortnight for eligible employees. Such payments would normally attract payroll tax.
As a relief measure, all jurisdictions have now introduced legislation to exempt or partially exempt these amounts. Please find below a table which sets out the current position in each State and Territory.
Payroll Tax Treatment
* The information contained in the above table is correct as at 5th of May 2020.