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Exemptions and rebates

You may be able to claim an exemption or rebate for payroll tax.

The current payroll tax exemption threshold is $1,000,000.

Common exemptions and rebates are listed below. 

Exempt allowances 

Exempt employees 

Exempt leave 

General rebates 

Film and TV rebate

2009/10 Incentive rebate—apprentices and trainees 

For more information, see the Payroll Tax Act 1971.