Apprentice and Trainee Payroll Tax Rebate
Program / SchemeReferenced in 3 bills
Revenue and Other Legislation Amendment Bill 2025
This bill implements 2025-26 State Budget measures and makes amendments across seven Acts. It extends the doubled First Home Owner Grant and the payroll tax rebate for apprentice and trainee wages, introduces windfall tax provisions to protect state revenue if foreign property surcharges are struck down by courts, clarifies SPER registration fees, validates a renewable energy generation authority transfer, and reforms Budget Estimates hearings.
Revenue Legislation Amendment Bill 2023
This bill implements several revenue measures from the 2023-24 Queensland State Budget and makes technical changes to state tax laws. It introduces tax concessions to encourage large-scale build-to-rent housing with affordable housing components, extends payroll tax relief for regional businesses and employers of apprentices, simplifies land tax for homeowners, and clarifies that state tax refunds can only be obtained through the statutory process.
Revenue and Other Legislation Amendment Bill 2024
This bill implements revenue measures from the 2024-25 Queensland State Budget. It makes home ownership more affordable for first home buyers by increasing stamp duty concession thresholds and doubling the First Home Owner Grant to $30,000, while increasing taxes on foreign property investors and absentee landowners, and extending payroll tax relief for employers of apprentices and trainees.