Payroll tax exemption for parental leave

Published on 25 September 2019

The Payroll Tax Act 2007 exempts certain wages  from payroll tax. From 1 July 2019, the exemption for wages paid or payable to an employee on maternity or adoption leave was extended to wages for parental leave of both primary and secondary caregivers. 

Our latest Revenue Ruling, Exemption for parental leave (PTA-012v2), explains the extended exemption and replaces PTA-012, which still applies for wages paid or payable before 1 July 2019