New Contracts of Training Commencing 25 May 2000, employers who employ a new or an existing trainee under an approved Contract of Training before the trainee s 25 th birthday may be eligible for a pay-roll tax trainee wage rebate. Rebates under this Part of the Circular are only payable in respect of the initial Contract of Training approved by the ARC and not in respect of any subsequent Contracts of Training entered into between the same employer and trainee. The Scheme applies only to South Australian trainees or apprentices for whom a pay-roll tax liability arises in the State and who commence an approved Contract of Training before their 25 th birthday. Employers seeking a rebate must apply on the approved application form, which will be sent to registered employers immediately before the end of each rebate period. Applications may be made by the individual employers concerned or on a group basis.
Applications are to be lodged within six months after the close of the eligible rebate period.
Any application lodged after the closure date for a particular period will be excluded from the operation of the rebate scheme. Rebates are only payable in respect of the initial Contract of Training approved by the ARC, and not in respect of subsequent Contracts of Training entered into with the same employer. The rate of the rebate provided to GTC s applies solely in respect of the trainees supplied to small businesses. Pay-roll Tax Trainee Wage Rebates under this Part for existing trainees or apprentices over 25 years of age, will be restricted to the remaining contract term of their traineeship or apprenticeship, or for four years, whichever is the lesser. New Contracts of Training GTC s who employ a new or an existing employee as a trainee or apprentice under an approved Contract of Training before the trainee s 25 th birthday, and supply that trainee to a small business, may be eligible for a pay-roll tax trainee wage rebate under this Part of the Circular.