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PAYROLL TAX RELATED:
Information Technology
From 1 July 1999, payroll tax relief has been provided to employers in the Information Technology industry in relation to wages paid to eligible employees. This relief is being gradually phased out and will cease as at 30 June 2010.
For further information please click on the appropriate link at the right of this page.
Tasmanian Trainee and Apprentice Incentive Scheme (TTAIS)
With effect from 1 July 2008 the payroll assistance under TTAIS has been abolished.
However, employers are still able to make a retrospective claim for a rebate under the above scheme for the last three financial years up to and including 30 June 2008.
Prior to 1 July 2008 payroll tax relief was provided to employers in relation to wages paid to trainees and apprentices:
- who were under a training agreement, at or above Australian Qualifications Framework level 2, and were under a contract of training for a period of 12 months or longer; and
- for which State Government funding was being provided by the Office of Post-Compulsory Education and Training to a registered training organisation (including TAFE); or
- from 1/01/07 were enrolled at the Australian Technical College, Northern Tasmania.
The Scheme provided employers of trainees with a rebate equal to the payroll tax paid in respect of those trainees and apprentices. The rebate was payable in respect to all wages including superannuation and allowances on which payroll tax has been paid.
For further information please click on the appropriate link at the right of this page.
LAND TAX RELATED:
Pensioner Rates Remission
Eligible pensioners are entitled to a remission of 30 per cent of rates and charges (this includes rates, other relevant charges, water consumption charges and the fire levy component of rates) up to a prescribed maximum amount for a given year.
With effect from 1 July 2008 the rates remission scheme was extended to include the holders of an Australian Government Health Care Card (HCC). Please note that this does not include the holders of a Seniors health care Card who will remain ineligible for a rates remission.
To receive a remission, a pensioner must apply in person to their Local Council before 31 March of the financial year in question. At the time of application they must present a current Pensioner Concession Card (PCC), Health Care Card (HCC) or Department of Veteran’s Affairs 'Gold Card' and certify that the property to which the remission relates is their principal place of residence.
If you are the holder of a PCC, or a Gold Card endorsed TPI or War Widow/Widower as at 1 July of the year in question, an exemption from land tax should also have been applied to all your land. The Land Tax exemption does not apply to HCC holders.
For further information please click on the appropriate link at the right of this page.
Rebate for Two Residences Owned in Transitional Circumstances
A rebate was introduced in the 2002-03 Tasmanian Budget to provide land tax relief to those landowners who purchased a new principal place of residence before 30 June and have not sold their current principal place of residence by 30 June of the same year, subject to various criteria.
To apply for the rebate an application form must be completed and returned to the State Revenue Office.
For further information please click on the appropriate link at the right of this page.
Rebate where Vacant Land is built on during the Financial Year
Where a principal place of residence is built on vacant land owned as at 1 July of a financial year, a rebate up to the amount of the land tax paid or payable can be claimed.
To apply for the rebate an application form must be completed and returned to the State Revenue Office.
OTHERS:
On Road Diesel (ceased 1/10/07)
The scheme provides for the payment of a subsidy for diesel used in Tasmania for on-road purposes.
There are two types of claimants for the On-Road Diesel Fuel Subsidy Scheme. They are:
- Diesel Distributor: A claim form must be completed and returned to the State Revenue Office on a monthly basis.
- Bulk End User: A claim form must be completed at least every 6 months or when the total purchase of diesel exceeds 20 000 litres.
For further information please click on the appropriate link at the right of this page.
First Home Owner Grant
A First Home Owner Grant of up to $7,000 is available to all eligible first home buyers from 1 July 2000.
To be eligible for the grant, applicants must meet a number of criteria.
For further information please go to the Tasmanian First Home Owner Grant web site which can be found here |  |
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