Payroll Tax Revenue Rulings
Payroll Tax Revenue Rulings
Number |
Description |
Qld |
NSW |
ACT |
Vic |
Tas |
SA |
NT |
WA |
PTA005v2 |
Exempt Allowances: Motor Vehicle and Accommodation |
✔ |
✔ |
✔ |
✔ |
✔ |
✔ |
✔ |
✔ |
PTA006 |
Payroll Tax exemption for payments to owner-drivers |
✔ |
✔ |
✔ |
✔ |
✔ |
✔ |
✔ |
x |
PTA007 |
Contractor Provisions – Door-to-Door Sale of Goods |
✔ |
✔ |
x |
✔ |
✔ |
✔ |
✔ |
x |
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 |
✔ |
✔ |
✔ |
x |
✔ |
✔ |
✔ |
✔ |
PTA013v2 |
Fees paid to golf professionals by golf clubs |
✔ |
✔ |
x |
✔ |
✔ |
✔ |
✔ |
x |
PTA014 |
Contractors – What constitutes a day’s work? |
✔ |
✔ |
✔ |
✔ |
✔ |
✔ |
✔ |
x |
PTA015 |
Workers’ Compensation Payments |
✔ |
✔ |
✔ |
✔ |
✔ |
✔ |
✔ |
✔ |
PTA016 |
Profit Distributions and Loan Accounts |
✔ |
✔ |
✔ |
✔ |
✔ |
x |
x |
✔ |
PTA017 |
Grouping of Professional Practices and Administration Businesses |
✔ |
✔ |
✔ |
✔ |
✔ |
✔ |
✔ |
✔ |
PTA018 |
Contractor Deductions |
✔ |
✔ |
✔ |
✔ |
✔ |
✔ |
✔ |
x |
PTA019 |
Contractors – Labour and Non-Labour Components |
✔ |
✔ |
✔ |
✔ |
✔ |
✔ |
✔ |
x |
PTA020 |
Contractors – 180-day Exemption |
✔ |
✔ |
x |
✔ |
✔ |
✔ |
✔ |
x |
PTA021v2 |
Exemption for Contractors Ordinarily Rendering Services to the Public |
✔ |
✔ |
✔ |
✔ |
✔ |
✔ |
✔ |
x |
PTA022 |
Contractors – Services Not Ordinarily Required |
✔ |
✔ |
✔ |
✔ |
✔ |
✔ |
✔ |
x |
PTA023 |
Contractors Engaging Others |
✔ |
✔ |
x |
✔ |
✔ |
✔ |
✔ |
x |
PTA024 |
Overnight accommodation allowances paid to truck drivers |
✔ |
✔ |
x |
✔ |
✔ |
✔ |
✔ |
✔ |
PTA025 |
Motor vehicle allowance paid to real estate salespersons |
✔ |
✔ |
x |
✔ |
✔ |
✔ |
✔ |
x |
PTA026v2 |
Employment Agency Contracts – Declaration by exempt clients |
✔ |
✔ |
x |
✔ |
✔ |
✔ |
✔ |
x |
PTA027 |
Employment Agency Contracts – Chain of on-hire |
x |
✔ |
x |
✔ |
✔ |
✔ |
x |
x |
PTA028 |
Employment Agency Contract – Workers on-hired to government |
✔ |
✔ |
x |
✔ |
✔ |
✔ |
✔ |
x |
PTA029 |
Recruitment Agencies / Placement Agencies / Job Placement Agencies |
✔ |
✔ |
x |
✔ |
✔ |
✔ |
✔ |
✔ |
PTA030 |
Penalty Charges under Superannuation Guarantee Charge |
✔ |
✔ |
x |
✔ |
✔ |
✔ |
✔ |
x |
PTA031 |
Commissioner’s discretion to exclude from a group |
✔ |
✔ |
✔ |
✔ |
✔ |
✔ |
✔ |
✔# |
PTA032 |
Payroll tax exemption for schools |
✔ |
✔ |
x |
✔ |
✔ |
x |
x |
x |
PTA033 |
Contractors - Services ancillary to the supply of goods |
✔ |
✔ |
x |
✔ |
✔ |
✔ |
✔ |
x |
PTA034 |
Contributions to the Construction Industry Long Service Leave and Redundancy Funds |
✔ |
✔ |
x |
✔ |
✔ |
x |
✔ |
x |
PTA035v2 |
Contractors - 90-Day Exemption |
✔ |
✔ |
x |
✔ |
✔ |
✔ |
✔ |
x |
PTA036v2 |
Payroll Tax – Interest and Penalty Tax |
x |
✔ |
x |
✔ |
✔ |
✔ |
x |
x |
PTA037 |
Paid Parental Leave |
✔ |
✔ |
✔ |
✔ |
✔ |
✔ |
✔ |
✔ |
PTA038 |
Determining whether a worker is an employee |
✔ |
✔ |
✔ |
✔ |
✔ |
✔ |
✔ |
x |
PTA039 |
Payroll Tax Nexus Provisions |
✔ |
✔ |
✔ |
✔ |
✔ |
✔ |
✔ |
✔ |
# In accordance with section 127 of the Tax Administration Act 2003 this has been adopted in WA as a harmonised Commissioner’s practice, PTA 031.1