Revenue Rulings Table

Last updated on: 24/10/2023

Number	Description	Qld	NSW	ACT	Vic	Tas	SA	NT	WA
PTA003	Fringe benefits	✔	✔	✔	✔	✔	✔	✔	❌
PTA004	Termination payments	✔	✔	✔	✔	✔	✔	✔	✔
PTA005	Exempt allowances: Motor vehicle and accommodation	✔	✔	✔	✔	✔	✔	✔	✔
PTA006	Payroll tax exemption for payments to owner-drivers	✔	✔	✔	✔	✔	✔	✔	❌
PTA007	Contractor provisions – Door-to-door sale of goods	✔	✔	❌	✔	✔	✔	✔	❌
PTA008	GST considerations for the calculation of payroll tax liability	✔	✔	✔	✔	✔	✔	✔	✔
PTA010	Wage subsidies	✔	✔	✔	✔	✔	✔	✔	✔
PTA011	Allowances and reimbursements	✔	✔	✔	✔	✔	✔	✔	✔
PTA012	Exemptions for maternity and adoption leave pay	✔	✔	✔	❌	✔	✔	✔	✔
PTA013	Fees paid to golf professionals by golf clubs	✔	✔	❌	✔	✔	✔	✔	❌
PTA014	Contractors – What constitutes a day’s work?	✔	✔	✔	✔	✔	✔	✔	❌
PTA015	Workers’ compensation payments	✔	✔	✔	✔	✔	✔	✔	✔
PTA016	Profit distributions and loan accounts	✔	✔	✔	✔	✔	❌	❌	❌
PTA017	Grouping of professional practices and administration businesses	✔	✔	✔	✔	✔	✔	✔	✔
PTA018	Contractor deductions	✔	✔	✔	✔	✔	✔	✔	❌
PTA019	Contractors – Labour and non-labour components	✔	✔	✔	✔	✔	✔	✔	❌
PTA020	Contractors – 180-day exemption	✔	✔	❌	✔	✔	✔	✔	❌
PTA021	Exemption for contractors ordinarily rendering services to the public	✔	✔	✔	✔	✔	✔	✔	❌
PTA022	Contractors – Services not ordinarily required	✔	✔	✔	✔	✔	✔	✔	❌
PTA023	Contractors engaging others	✔	✔	❌	✔	✔	✔	✔	❌
PTA024	Overnight accommodation allowances paid to truck drivers	✔	✔	❌	✔	✔	✔	✔	✔
PTA025	Motor vehicle allowance paid to real estate salespersons	✔	✔	❌	✔	✔	✔	✔	❌
PTA026	Employment agency contracts – Declaration by exempt clients	✔	✔	❌	✔	✔	✔	✔	❌
PTA027	Employment agency contracts – Chain of on-hire	❌	✔	❌	✔	✔	✔	❌	❌
PTA028	Employment agency contract – Workers on-hired to government	✔	✔	❌	✔	✔	✔	✔	❌
PTA029	Recruitment agencies / Placement agencies / Job placement agencies	✔	✔	❌	✔	✔	✔	✔	✔
PTA030	Penalty charges under superannuation guarantee charge	✔	✔	❌	✔	✔	✔	✔	❌
PTA031	Commissioner’s discretion to exclude from a group	✔	✔	✔	✔	✔	✔	✔	✔#
PTA032	Payroll tax exemption for schools	✔	✔	❌	✔	✔	❌	❌	❌
PTA033	Contractors - Services ancillary to the supply of goods	✔	✔	❌	✔	✔	✔	✔	❌
PTA034	Contributions to the construction industry long service leave and redundancy funds	✔	✔	❌	✔	✔	❌	✔	❌
PTA035	Contractors - 90-Day exemption	✔	✔	❌	✔	✔	✔	✔	❌
PTA036	Payroll tax – Interest and penalty tax	❌	✔	❌	✔	❌	✔	❌	❌
PTA037	Paid parental leave	✔	✔	✔	✔	✔	✔	✔	✔
PTA038	Determining whether a worker is an employee	✔	✔	✔	✔	✔	✔	✔	❌
PTA039	Payroll tax Nexus provisions	✔	✔	✔	✔	✔	✔	✔	✔

# In accordance with section 127 of the Taxation Administration Act 2003 this has been adopted in WA as a harmonised Commissioner’s practice, PTA 031.1