How will the SITE rebate work?

The system will validate if the taxpayer qualifies for a SITE rebate. If the taxpayer meets the criteria, the amount of normal tax payable by the taxpayer will be as follows:

• 1 March 2011 to 29 February 2012 – the amount of calculated SITE and 1/3 of the normal tax;
• 1 March 2012 to 28 February 2013 – the amount of calculated SITE and 2/3 of the normal tax.
  Effective 1 March 2013 (i.e. the 2014 tax year), the SITE rebate will not apply.