Payroll Tax Revenue Rulings

All states and territories have agreed to a range of revenue rulings concerning administrative provisions in the key areas of harmonised payroll tax administration. A listing of the rulings in alphabetical order, prefaced by the applicable ruling number, is provided below along with an indication of the states and territories who have adopted them.

To access a ruling for a particular state or territory, click on the name below for the applicable state or territory you are interested in. You will then be taken to the full list of harmonised revenue rulings for that state or territory.

Payroll Tax Revenue Rulings

Number	Description	Qld	NSW	ACT	Vic	Tas	SA	NT	WA
PTA011	Allowances and Reimbursements	✔	✔	✔	✔	✔	✔	✔	✔
PTA031	Commissioner’s discretion to exclude from a group	✔	✔	✔	✔	✔	✔	✔	✔#
PTA018	Contractor Deductions	✔	✔	✔	✔	✔	✔	✔	x
PTA007	Contractor Provisions – Door-to-Door Sale of Goods	✔	✔	x	✔	✔	✔	✔	x
PTA020	Contractors – 180-day Exemption	✔	✔	x	✔	✔	✔	✔	x
PTA035v2	Contractors - 90-Day Exemption	✔	✔	x	✔	✔	✔	✔	x
PTA019	Contractors – Labour and Non-Labour Components	✔	✔	✔	✔	✔	✔	✔	x
PTA033	Contractors - Services ancillary to the supply of goods	✔	✔	x	✔	✔	✔	✔	x
PTA022	Contractors – Services Not Ordinarily Required	✔	✔	✔	✔	✔	✔	✔	x
PTA014	Contractors – What constitutes a day’s work?	✔	✔	✔	✔	✔	✔	✔	x
PTA023	Contractors Engaging Others	✔	✔	x	✔	✔	✔	✔	x
PTA034	Contributions to the Construction Industry Long Service Leave and Redundancy Funds	✔	✔	x	✔	✔	x	✔	x
PTA038	Determining whether a worker is an employee	✔	✔	✔	✔	✔	✔	✔	x
PTA028	Employment Agency Contract – Workers on-hired to government	✔	✔	x	✔	✔	✔	✔	x
PTA027	Employment Agency Contracts – Chain of on-hire	x	✔	x	✔	✔	✔	x	x
PTA026v2	Employment Agency Contracts – Declaration by exempt clients	✔	✔	x	✔	✔	✔	✔	x
PTA005v2	Exempt Allowances: Motor Vehicle and Accommodation	✔	✔	✔	✔	✔	✔	✔	✔
PTA021	Exemption for Contractors Ordinarily Rendering Services to the Public	✔	✔	✔	✔	✔	✔	✔	x
PTA012	Exemptions for maternity and adoption leave pay	✔	✔	✔	✔	✔	✔	✔	✔
PTA013v2	Fees paid to golf professionals by golf clubs	✔	✔	x	✔	✔	✔	✔	x
PTA003	Fringe Benefits	✔	✔		✔	✔	✔	✔	x
PTA003v2	Fringe Benefits			✔
PTA017	Grouping of Professional Practices and Administration Businesses	✔	✔	✔	✔	✔	✔	✔	✔
PTA008	GST Considerations for the Calculation of Payroll Tax Liability	✔	✔	✔	✔	✔	✔	✔	✔
PTA025	Motor vehicle allowance paid to real estate salespersons	✔	✔	x	✔	✔	✔	✔	x
PTA024	Overnight accommodation allowances paid to truck drivers	✔	✔	x	✔	✔	✔	✔	✔
PTA037	Paid Parental Leave	✔	✔	✔	✔	✔	✔	✔	✔
PTA036v2	Payroll Tax – Interest and Penalty Tax	x	✔	x	✔	✔	✔	x	x
PTA006	Payroll Tax exemption for payments to owner-drivers	✔	✔	✔	✔	✔	✔	✔	x
PTA032	Payroll tax exemption for schools	✔	✔	x	✔	✔	x	x	x
PTA039	Payroll Tax Nexus Provisions .	✔	✔	✔	✔	✔	✔	✔	✔
PTA030	Penalty Charges under Superannuation Guarantee Charge	✔	✔	x	✔	✔	✔	✔	x
PTA016	Profit Distributions and Loan Accounts	✔	✔	✔	✔	✔	x	x	✔
PTA029	Recruitment Agencies / Placement Agencies / Job Placement Agencies	✔	✔	x	✔	✔	✔	✔	✔
PTA004	Termination Payments	✔	✔	✔	✔	✔	✔	✔	✔
PTA010	Wage subsidies	✔	✔	✔	✔	✔	✔	✔	✔
PTA015	Workers’ Compensation Payments	✔	✔	✔	✔	✔	✔	✔	✔

# 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