Rebates for WA businesses employing new Indigenous employees

Provides WA employers with a payroll tax rebate when they employ new Indigenous employees for whom they also receive a Commonwealth Indigenous Wage Subsidy.

To be eligible, you must:

be registered for pay-roll tax

employ an eligible employee for whole or part of the year

meet the threshold requirements in subsection 7(2) of the Pay-roll Tax (Indigenous Wages) Rebate Act 2012

submit all returns and information, including Australian taxable wage details if applicable, required to perform the annual reconciliation by no later than 31 December following the end of the assessment year

be receiving a Commonwealth Indigenous Wage Subsidy for your eligible employee.

To qualify for this rebate, both the employer and the indigenous employee to whom the wages are paid must be eligible.