Some wages are exempt from payroll tax. These include:
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Primary and secondary caregiver leave (formerly adoption and maternity parental leave).
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Commonwealth paid parental leave.
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Contributions to redundancy benefit schemes.
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Wages paid to employees absent from work to volunteer as firefighters or respond to other emergencies.
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Wages paid to a person while on military leave as a member of the Defence Forces.
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Bone fide redundancy or early retirement payments.
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Wages paid from non-profit group training organisations. From 1 July 2018, this also includes for-profit group training organisations.
