NT Higher Payroll Tax Thresholds and Wage Exemptions for Apprentices and Trainees

Payroll Tax Amendment Bill 2024

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Introduced by: The Hon Bill Yan MLA (CLP)

Effects of this bill

If this bill passes, it means that:

The payroll tax threshold for the nominated employer in a company group rises from $1.5 million to $2.5 million
The formula for calculating annual deductions changes the value from 4 to 2
The Commissioner now calculates certain Territory determinations based on the current threshold divided by 12; this replaces the fixed $125,000 amount
Wages for apprentices and trainees are now exempt from payroll tax
Trainee wages are not exempt if the employer hired them for 3 months full-time or 12 months part-time before the traineeship started
These changes apply to wages paid or payable on or after 1 July 2025

The Debate

What different members said when this bill was debated:

Bill Yan CLP

“Madam Speaker, I present a Bill titled the Payroll Tax Amendment Bill 2024, Serial 7. Bill read a first time.”

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Steven Edgington CLP

“Madam Speaker, I move that the debate be adjourned. Motion agreed to; debate adjourned.”

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Selena Uibo ALP

“Madam Speaker, one of the worst jobs that any government has to do is to tax its constituents. No matter which party is in power, no government takes any joy in doing this. When Labor was in government we made sure that any decision regarding revenue measures was properly debated and explained to the community prior to those measures coming into force.”

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Lia Finocchiaro CLP

“Mr Deputy Speaker, the Payroll Tax Amendment Bill 2024 is a flagship component of rebuilding the Territory’s economy, as we well know. Payroll tax, in short, is a tax on jobs. We have been clear for a long time that payroll tax reform is needed. We heard a tirade from the Opposition Leader about a wish list of things she should have done when she was in government but did not.”

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Robyn Cahill CLP

“Madam Speaker, I support the Payroll Tax Amendment Bill 2024. During the election the CLP put forward a clear plan to reduce crime, rebuild our economy and restore our lifestyle. Our plan ensured Territorians would know, without question, what they could expect from a CLP government, and we are delivering on the commitments we made.”

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Brian O’Gallagher CLP

“Madam Speaker, first I wish you, all Members of the Legislative Assembly and the wonderful DLA staff a happy new year. I support the Payroll Tax Amendment Bill 2024. It is a great measure to support small to medium businesses, which I have openly declared many a time to be the heart and soul of our economy. I am proud to be part of a united 17-member government team that shares that sentiment.”

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